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Centennial 2010
  • Location:


Level: Introductory
Competency: Assurance
Seminar Code: 01681
Format: Full Day
CPD Hours: 7
Availability: This seminar occurs in the past. To view other offerings of this seminar, go to "Additional Offerings"

Register before Dec 01, 2017 and pay the early fee!
Date: Friday, Dec 15, 2017
Time: 8:30 AM-4:00 PM
Location: Radisson Hotel & Conference Centre Calgary Airport
6620 36 Street NE
Calgary, Alberta
Meeting Room: Ritz A
Fee Options: Tickets Required: N/A
(Passport Tickets can only by used 14 days prior to seminar start date)
Fee Required: $550.00 - Early Member
$550.00 - Early Non-Member
$630.00 - Regular Member
$630.00 - Regular Non-Member
Seminar Description: A new standard on review engagements will come into effect for reviews of financial statements and financial information for periods ending on or after December 14, 2017. This professional development seminar is essential to experienced practitioners who are already aware of the requirements of the new standard CSRE 2400 and the differences from the requirements of the current standard.

It is recommended that participants have good awareness of the new standard before enrolling in this seminar.
Seminar Outline:
  • Determine the appropriate date for the practitioner’s report
  • Identify when it is appropriate to issue unmodified and modified practitioner’s reports and when emphasis of matter and other matter paragraphs are appropriate
  • Evaluate results and assess whether the financial statements may be materially misstated and determine when it is necessary to design and perform further procedures
  • Apply new requirements related to related party transactions, going concern, fraud, material commitments, contractual obligations, and contingencies
  • Design and perform inquiry and analytical procedures in accordance with the standard and determine whether the evidence obtained is sufficient and appropriate
  • Document the engagement planning efficiently and effectively
  • Determine materiality and identify trivial misstatements
  • Plan a review engagement in accordance with the requirements of CSRE 2400, including obtaining an understanding of the entity and its environment sufficient to identify areas likely to be materially misstated
  • Outline the pre-conditions for acceptance of a review engagement and recognize the key differences pertaining to engagement letters and quality assurance between CSRE 2400 and the 8000 series of standards
  • Communicate engagement findings
Who Will Benefit: This course is designed for new practitioners to provide an understanding of the requirements of a review engagement under the new CSRE 2400 standard. It is therefore suitable for practitioners who are entering public practice, or have been out of public practice for a number of years and are now returning and require a refresher course. However, it will also cater to junior and/or intermediate personnel that perform review engagements who are seeking to be promoted to more senior levels within the firm.
Seminar Leader(s): DAHM, Patricia
Special Notes:
Additional Offerings:
CityDateTimeSeminar Leader 
Edmonton Dec 19, 2017 08:30 am-04:00 pm SEGGER, Genevieve
View Details
Edmonton Jan 18, 2018 08:30 am-04:00 pm SEGGER, Genevieve
View Details
Calgary Jan 18, 2018 08:30 am-04:00 pm BUDLONG, Al
View Details
Edmonton Feb 20, 2018 08:30 am-04:00 pm SEGGER, Genevieve
View Details
Can't make it to this session? See the other offerings of this seminar.

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