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Learn how to test the appropriateness of journal entries made in the preparation of financial statements as a response to the risks of management override of controls.
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Implementation Tool for Auditors helps you design an approach to testing journal entries and other adjustments as a response to risks of management override of controls. It focuses on how to comply with the requirements of CAS 240 paragraph 32(a).
September 23, 2019
Canada’s dynamic, must-attend CPA event of the year is heading to Montréal with the theme of innovation for sustainability.
October 28, 2019
If you’re a senior financial professional in the public sector or work for a not-for-profit that follows PSAB standards, this annual event in the nation’s capital is the place to be.
November 7, 2019
Join CPA Canada’s Financial Literacy Program in Ottawa, our nation’s capital, as we look at the trends changing the economic landscape and how they will affect how Canadians manage their money.