Review Engagements - Overview of the Standard

Overview:

CSRE 2400, Engagements to Review Historical Financial Statements is the current standard for review engagements in Canada and this course is designed to provide an overview of the application of this Standard.

In this course, each stage of the review engagement will be considered, from planning to issuance of the practitioner’s report.  Practical tools will be used to illustrate examples of documentation, included some insight into the updated Canadian Professional Engagement Manual guidance for review engagements.

*Please note this course was last updated in 2017.

Course Content:

In this course, you will gain knowledge about the following topics:

• Overview of CSRE 2400, including a review of the scope, key concepts, and terminology
• Examination of each stage of the review engagement process, including documentation, acceptance, and continuance, understanding the entity and its environment, materiality, engagement scoping, procedures to be performed, concluding and reporting
• Review of relevant guidance and support materials from CPA Canada

Learning Objectives:

Upon completing this course, you should be able to:

• Apply CSRE 2400 standards to review engagements
• Identify the stages of the review engagement process
• Describe the procedures to be performed in a review engagement
• Create adequate documentation in the review engagement file

Who Will Benefit:

Professional accountants in public practice who will be issuing reports under CSRE 2400.