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Learn how to identify, assess and respond to the presumed risk of material misstatement (ROMM) due to fraud in revenue recognition.
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Implementation Tool for Auditors: Identifying, assessing and responding to the risk of material misstatement due to fraud in revenue recognition provides an approach to respond to the presumed ROMM due to fraud in revenue recognition. If you don't design and implement an appropriate response to the assessed risks, you may not have sufficient appropriate audit evidence to conclude whether the financial statements are materially misstated.
May 25, 2020
COVID-19 UPDATE: Your health and safety are very important to CPA Canada. Out of an abundance of caution, the National Technology Forum will be postponed and rescheduled for a later date. This measure follows current public health guidelines on large gatherings to reduce any potential risk of exposure to the coronavirus. More information will be posted here once available. If you have already registered for the forum, we will be in touch with you soon.
March 18, 2020
The federal government’s actions and fiscal support to address the widespread and devastating economic fallout of the COVID-19 pandemic are welcomed by Chartered Professional Accountants of Canada (CPA Canada).
Employees working away from the office could be your company’s weakest link when trying to avoid a cyberattack, experts say