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Audit – Update (previously Assurance standards – Update 2019)

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Please note that for 2020, this course will only address changes to the Canadian audit standards. See the complementary activities section below for activities related to other types of engagements.

General objective

In addition to comparing new and revised audit standards, this seminar provides an overview of projects in progress and other developments of interest to practitioners, including national issues that have been identified by practice advisory and/or practice inspection.  This seminar focuses exclusively on changes to audit standards.


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

  • apply the revisions to CAS 540 Auditing Accounting Estimates and Related Disclosures effective for audits of financial statements for periods beginning on or after December 15, 2019;
  • identify and apply the revisions to CAS 315 Identifying and Assessing the Risks of Material Misstatement effective for audits of financial statements for periods beginning on or after December 15, 2021;
  • understand how the proposed quality management standards will impact your firm and engagement processes;
  • develop an approach to reporting on Key Audit Matters;
  • anticipate pending changes to audit standards and understand how the changes may impact audit engagements.
  • be aware of and locate tools to assist with audits.


  • Introduction and overview of recently revised standards that apply to audits
  • Specific coverage of auditing accounting estimates
  • Exposure drafts and other projects in process for audits
  • Practice matters, including highlights from national practice inspection findings and practice advisory comments for auditors
  • Awareness of tools available to assist auditors

Target audience

This training activity will benefit all accounting professionals performing audits but will particularly appeal to practitioners serving small and medium-sized private or not-for- profit entities.


Participants should have a working knowledge of the CPA Canada Handbook – Assurance.

Complementary activities

Practitioners who wish to get an idea of the main requirements of the new Canadian Related Service Standard (CSRS) 4200 are also invited to attend the Compilation engagements – Overview of the new standard (CSRS 4200) training activity.

Practitioners who wish to deepen their knowledge regarding the completion and documentation of a compilation engagement according to the new standard are also invited to attend the Compilation engagements – Application of the new CSRS 4200 training activity.

Practitioners who wish to discuss the common application issues for review engagements under the new CSRE 2400 standard are also invited to attend the Review engagements – Specific topics training activity.


Description complète

Aucune formation en salle trouvée


Pour tous

Saison de formation : 2020-2021
No de séance : 1037
Accessible du : 2021-01-12, 00:00 au 2021-08-31, 23:59
Animateur : CPA Manitoba
Durée : 3.50 h
Renseignements complémentaires : The starting date is depending on the upcoming recording date from CPA Manitoba and is therefore subject to change.

Grille tarifaire

Séance disponible

Places illimitées

  Membre CPA Non-membre
À la carte 350,00 $ 450,00 $
Passeport CPA 350 CDP S/O
Passeport Multi-CPA 350 CDP S/O
Passeport Multi-usagers 350 CDP 450 CDP
Promo CPA 350 CDP S/O