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Review engagements – Specific topics

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General objective

There are some areas where the application of CSRE 2400 – Review Engagements can be challenging. This course builds upon fundamental knowledge of the CSRE 2400 – Review Engagements Standards and addresses areas that commonly prove more challenging for practitioners. 

Drawing upon common deficiencies found nationally in practice inspections, this course will show participants how to quickly identify incomplete review engagement documentation and apply the necessary changes to resolve outstanding issues. In order to enhance the practical nature of the seminar, the material includes various exercises and examples of review engagement documentation. This seminar focuses on specific topics, and does not provide comprehensive coverage of the Canadian Standard on Review Engagements (CSRE 2400).



By the end of this training activity, participants will be able to:

  • identify the common deficiencies in applying CSRE 2400 as noted by the provincial practice inspection programs;
  • determine the appropriate level of documentation for the understanding the entity and its environment and identifying areas of the financial statements that are likely to be materially misstated;
  • link the assessed areas of likely material misstatement to appropriate review engagement procedures;
  • develop and perform appropriate analytical procedures and meet the documentation requirements of the standard;
  • better document inquiries and discussions with the client by demonstrating professional skepticism;
  • determine when it may be appropriate to perform additional procedures in accordance with the standard.


  • Overview of the documentation requirements
  • Common CSRE 2400 application and documentation deficiencies noted by provincial CPA practice inspection programs
  • Tips for addressing common deficiencies such as documenting client/engagement acceptance/continuance, assessment of independence, assessment of the need for EQCR, use of the correct review engagement report, and dating the report
  • Understanding of the entity and its environment using alternative approaches to documenting the client’s accounting systems
  • Identification of areas in the financial statements where material misstatements are likely to arise, and linking them to the planned review procedures
  • Design and documentation of appropriate analytical procedures for revenue, inventory, cost of sales, and payroll
  • Performing additional procedures , such as cut-off procedures, confirmations, and substantive test of details

Target audience

This training activity is designed for CPAs and engagement staff who are conducting review engagements under CSRE 2400.


Participants should have good knowledge of the CSRE 2400 – Review Engagements Standards and their application. 

Description complète

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Pour tous

Saison de formation : 2020-2021
No de séance : 2853
Accessible du : 2020-12-09, 00:00 au 2021-08-31, 23:59
Animateur : Michel Lavigne, CPA auditeur, CA
Durée : 7.00 h
Renseignements complémentaires :

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