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Audit engagements – Review of the standards

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General objective

Developed with the needs of professional accountants working in public practice in mind, this training activity provides a solid foundation in the practical application of the Canadian Auditing Standards (CAS) to audit engagements. The training activity reviews key CAS requirements including the new requirements in CAS 540 Accounting Estimates and Related Disclosures. Emphasis will be placed on areas identified as common pitfalls by CPA national practice inspection findings. Participants will also explore the key elements of documenting an engagement working paper file including planning, engagement execution and reporting. Using a case study approach, participants will develop a deeper understanding of how to apply the CAS to a set of client-specific facts. Participants will explore documentation alternatives and learn practical tools and techniques for planning, performing, concluding and documenting their audit engagements in an effective and efficient manner.


By the end of this training activity, participants will be able to:
  • identify common pitfall areas in audit engagements as noted by CPA national practice inspection findings;
  • apply key CAS requirements appropriately to a set of client-specific case study facts;
  • recognize key items to be documented in an audit engagement working paper file.


  • Audit quality
  • Communication with others
  • Audit documentation
  • Acceptance and overall audit strategy
  • Internal control
  • Risk assessment
  • Audit procedures
  • Conclusion and reporting

Target audience

This training activity will benefit audit practitioners at all levels of experience who want to refresh their understanding of the CAS in order to apply the standards more effectively and efficiently. 


Participants should have some familiarity with the CPA Handbook – Assurance.

Description complète

Aucune formation en salle trouvée


Pour tous

Saison de formation : 2020-2021
No de séance : 1620
Accessible du : 2020-09-01, 00:00 au 2021-08-31, 23:59
Animateur : CPA Ontario
Durée : 14.00 h
Renseignements complémentaires : The recording of this training activity was performed during a session of a previous season. An update notice will be included when necessary.

Grille tarifaire

Séance disponible

Places illimitées

  Membre CPA Non-membre
À la carte 1 050,00 $ 1 350,00 $
Passeport CPA 1050 CDP S/O
Passeport Multi-CPA 1050 CDP S/O
Passeport Multi-usagers 1050 CDP 1350 CDP
Promo CPA 1050 CDP S/O