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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 18, 2017
Jointly presented by CPA Canada and CPA Ontario, The ONE is the must-attend, multi-track event of the year, designed for all CPAs who want to be at the top of their game.
Learn about CPA Canada’s board of directors and the upcoming Annual General Meeting to be held in Quebec City on September 27, 2017.
September 7, 2017
The new U.S. reporting standard – subject to approval by the U.S. SEC – contains significant differences from Canadian auditor reporting standards. The AASB is looking at these differences to decide on next steps