Review Hot Topics

Overview

There are areas that practitioners may struggle with in performing review engagements.  This is because the standards are not well understood or there are challenges in applying them, especially in the context of a less complex entity. This course will address hot topics in performing a review engagement in accordance with CSRE 2400.   This is not a technical course but rather a practical session that focuses on matters of importance including understanding the entity, designing and performing inquiry and analytical procedures, specified procedure requirements, documentation and reporting and communicating. 

Through an exploration of the standard, illustrative examples and guidance on practical application you will strengthen your ability to conduct effective and efficient engagements.

Verifiable CPD
1.0

Course Content

Introduction and Overview
Hot Topic #1
Understanding the entity: accounting records and systems
Hot Topic #2
Identifying areas where material misstatement is likely to arise
Hot Topic #3
Inquiry and analytical procedures
Hot Topic #4
Specified and additional procedures
Hot Topic #5
Strengthening documentation
Hot Topic #6
Reporting and communicating and other related topics
Bringing It All Together
Review of key points and action planning
Resources
Course material: Course slides