Reviews - Specific Topics

 (Formerly Titled: Review Engagements - Specific Topics)

Overview: 

You will focus on challenging areas of CSRE 2400 by analyzing common practice‑inspection deficiencies and learning how to correct documentation gaps efficiently. You will apply concepts through targeted examples and exercises that link likely misstatement areas to appropriately designed review procedures. 

Note: This seminar focuses on specific topics and does not provide comprehensive coverage of the Canadian Standard on Review Engagements (CSRE 2400).

Course Content:

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

• Targeted refresh of key CSRE 2400 concepts.
  
• Common deficiencies and “quick wins” to strengthen documentation quality.
  
• Engagement documentation: acceptance/continuance, independence, use of checklists, nature/timing/extent, and experienced‑practitioner test.
  
• Understanding the entity and its environment; determining areas where material misstatements are likely.
  
• Designing and performing procedures: inquiries, analytical procedures, and additional procedures where necessary.
  
• Communications with management/TCWG and reporting considerations (e.g., emphasis/other‑matter paragraphs, going concern).
  
• Final file assembly and retention best practices.
  

Learning Objectives:

Upon completing this course, you will be able to: 

• Identify common CSRE 2400 application and documentation deficiencies and explain how to remediate them.
  
• Determine the appropriate level of documentation for understanding the entity and identifying areas likely to be materially misstated.
  
• Link identified risk areas to well‑designed inquiries, analytical procedures, and additional procedures when appropriate.
  
• Develop and document effective analytical procedures that support limited‑assurance conclusions.
  
• Demonstrate professional skepticism in inquiries and documentation throughout the engagement.
  

Who Will Benefit: 

• Public practitioners conducting review engagements under CSRE 2400.
  
• Managers and senior staff who want targeted, practice‑oriented guidance on specific review topics.