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Audit engagements – Application of the standards using PEG

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General objective

Using case studies, participants will learn how to effectively and efficiently document audit work using PEG forms and memos.  Problem areas encountered in practice and often reported in the provincial practice inspection findings will be addressed. These issues include identifying risks, particularly at the financial statement level, developing fraud scenarios and responding to such risks by identifying relevant internal controls and learning practical guidance on the extent of testing. Using real world examples and exercises, this training activity will help participants to unlock the full potential of PEG and its practical aids to reduce engagement time and improve results. 

This training activity will take participants through each of the steps involved in performing a non-complex audit. This includes client acceptance, understanding the entity, considering materiality, planning, identifying and responding to risks, customizing work programs, testing, monitoring ongoing work and documenting working papers. The final step involves the timely communication of findings internally and then to the client..


This training activity provides practical guidance on how to perform effective and efficient small to medium-sized audit engagements, including those for not-for-profit entities. Using audit methodology contained in Volume 2 of the Professional Engagement Guide (PEG), the training activity addresses the key areas of planning and performing audit engagements to meet the requirements of the Canadian Audit Standards (CAS), including the revised standard on Accounting Estimates and Related Disclosures (CAS 540).


By the end of this training activity, participants will:

  • be aware of the steps/activities involved in performing an audit from start to finish;
  • have ideas to simplify key requirements such as understanding internal control;
  • have an audit approach and plan that will save audit time;
  • know how to design efficient audit tests;
  • learn various ways to document audit findings and evidence obtained.


  • Overview of PEG and its objectives, including the PEG 12 step audit process
  • Risk Assessment and engagement planning activities
  • Risk Response, including developing the audit strategy and work programs, documenting the work performed, and evaluating evidence obtained
  • Forming an opinion and communicating results with management and those charged with governance
  • Keys to a successful audit

Target audience

This training activity will benefit practitioners and professional staff who perform audit engagements and would like a refresher on how to perform an audit efficiently and effectively using PEG.


Participants should be familiar with the CPA Handbook – Assurance and have some experience in performing audits.


Description complète

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