Fundamentals of a Review Engagement
This course is designed to provide an in-depth review of the application of the new Canadian Standard on Review Engagements (CSRE) 2400, Engagements to Review Historical Financial Statements. Each stage of the review engagement will be considered, from planning to issuance of the practitioner’s report, including a detailed examination of changes relative to the former standards.
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- Introduction and overview of CSRE 2400, including a review of the scope, implementation date, key concepts and terminology
- Detailed, in-depth comparison of CSRE 2400 and the 8100 series, including a discussion of the potential impact (if any) of each difference on the performance and documentation of a review engagement under the new standard
- Each stage of the review engagement process will be examined
- Performing the Engagement; Evaluating Evidence Obtained from the Procedures Performed;
- Forming the Practitioner’s Conclusion on the Financial Statements;
- The Practitioner’s Report; and Documentation
- Other practice matters including a review of practice inspection findings related to review engagements, and the potential impact of CSRE 2400
WHO WILL BENEFIT:
This seminar is suited to professional accountants in public practice who will be issuing reports under the new review engagement standard, CSRE 2400.
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