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Recorded: October 2021
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Auditing simple entities has been, and continues to be, a challenge for practitioners as they struggle to balance the application of the application of the Canadian Auditing Standards (CAS) while still conducting an efficient and effective audit. This is a valuable course as it helps practitioners better comprehend the standards and how to apply them which in turn helps them conduct better quality engagements.
This seminar will help auditors to better understand and apply of CAS requirements in the context of a simple entity. The seminar will review the key concepts of CAS and their application taking into consideration unique aspects specifically related to the characteristics of a simple entity. Using case studies and practical examples along with the opportunity to ask questions and participate in interactive discussions, this session will review various alternatives in meeting CAS requirements resulting in more effective and efficient engagements.
This seminar will also provide a high level overview of upcoming standards changes including Revised CAS 315, CSQM 1 and 2 and Revised CAS 220.
WHO WILL BENEFIT
Practitioners who audit entities which, based on size and characteristics, are classified as simple, or less complex, in nature.