Jointly Presented By:
CPA Canada, Canadian Auditing and Assurance Standards Board (AASB), Canadian Public Accountability Board (CPAB)
|Location and date:|
Recent corporate failures and scandals around the globe have sparked debates regarding the role and responsibilities of various stakeholders involved in the financial reporting ecosystem in preventing and/or detecting fraud. Expectations of auditors, including their role and responsibilities related to fraud in an audit of financial statements, are once again being questioned.
As the International Auditing and Assurance Standards Board (IAASB) commences their project to revise International Standard of Auditing 240, the Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements, similar conversations are taking place in Canada. Stakeholders are sharing their views on where changes could be made. During this webinar, hear from representatives of the AASB and CPAB as they share their views and perspectives on the auditor’s responsibilities related to fraud in an audit and considerations for the Canadian environment.
Pricing & registration
Additional options and pricing may be available. See pricing and registration for more details.
1 CPD hour(s)
You will learn about:
- key requirements of CAS 240 in relation to the auditor's responsibilities related to fraud in an audit of financial statements
- direction of IAASB's project on revising ISA 240
- impact of COVID-19 on fraud
- other CPAB inspection themes
Who should attend?
- business professionals involved in corporate and organizational reporting
- board members and members of audit committees
You may also be interested in:
Read this report to learn about recommendations for narrowing the expectation gap for fraud and going concern. Using a multi-stakeholder approach, the underlying research for this report was supported by virtual roundtables around the globe.
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.
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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