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• The role of materiality• The determination of materiality• Materiality and review engagements• Determination and documentation of materiality — An example• Review questions• Review solutions
• Introduction• Audit risk• Risk and review engagements• Documentation of the assessment of audit risk• Assessing the risk of material misstatement• Review questions• Review solutions
• At the financial statement level• At the assertion level for classes of transactions, account balances, and disclosures• Application to test of controls• Application to substantive testing• Interpretation of “low,” “moderate,” and “high”• Evaluating the sufficiency of audit evidence obtained• Detection risk and review engagements• Review questions• Review solutions
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January 9, 2017
Canada is celebrating its 150th anniversary. We’re celebrating you, Canadian CPAs. Tell us why you’re proud to be a Canadian CPA. Then watch for our big celebration in July.
March 1, 2017
Gain practical organizational insights and learn from industry experts at this annual event for not-for-profit financial leaders.