ON DEMANDAssurance Technical Update 2020 (1.5 hrs) – $50
In this online course, we will discuss significant pronouncements by the AASB (Auditing and Assurance Standards Board) and their implications for assurance practitioners. We will also provide action steps to help practitioners affected by current or soon to be effective changes to the assurance standards. These include significant changes to the Canadian Standards on Quality Control, the Canadian Auditing Standards and the Compilation Standards.
Understanding the key changes of the Canadian Standards on Quality Management (CSQM) 1 and 2.In the active project phase.
Understanding the key changes to revised CAS 540: Auditing Accounting Estimates and Related Disclosures. Effective for audits of financial statements for periods beginning on or after December 15, 2019.
Understanding the key changes to the revised CAS 315: Identifying and assessing the risk of material misstatements. Handbook material approved in December 2019. Adoption date to be determined.
Understanding the replacement of section 9200 (Compilations) with Canadian Standards on Related Services (CSRS) 4200.Final Handbook material approved in October 2019. Adoption date to be determined.
1.5 hrs of verifiable CPD (Certificate will be provided upon course completion)