Dates and location
Hours
Dates and location
Hours
Description
Develop an effective and efficient approach to conducting file and working paper reviews on assurance and other engagements.
A critical aspect of performing engagements is file review and meeting documentation standards. There are various types of file reviews to be performed including a general file review, EQ review, section review and detailed working paper file review.
This course will review the objectives, strategies and approach to each. Other file review issues will be explored including what causes file clutter and how to minimize, efficient documentation and giving and clearing review notes.
Through illustrative examples, guidance on practical application and an exploration of file review tips, you will strengthen your ability to conduct an effective and efficient file review and save time on your engagements.
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Key Takeaways
By the end of this course, participants will be able to:
- Understand the requirements of file reviews and documentation.
- Distinguish the difference between a general file review, EQ review, section review and detailed working paper file review.
- Appreciate the objectives and strategies of each.
- Identify file clutter, how it arises and determine how to minimize.
- Develop an efficient approach to reviewing files.
- Implement file review tips and giving and clearing review notes.
Who Will Benefit
This course is intended for practitioners at all levels.
Disclaimer
The views expressed in the course are non-authoritative and have not been formally endorsed by CPA Ontario and do not reflect the views of CPA Ontario. The information included in the course is for general information purposes only. CPA Ontario, the presenters and the authors do not accept any responsibility or liability that might occur directly or indirectly as a consequence of the use or application of or reliance on this material.
How to Access the Course
This is an online session. This course is available 24 hours a day, 7 days a week. Once registered, you can access the material at any time.
However, you will only have access to the course for 90 days after REGISTRATION.
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To access the course on your computer please visit our BlackBoard site, and log-in using the same login and password used for the Registration Portal.
Please allow up to 15 minutes after registration for the course to appear on your BlackBoard page.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.
Speaker(s)
Kirsten S. Albo, FCPA, FCA, ICD.D is the Founder of ASK KSA Consulting Inc. providing consulting and advisory services to small and mid-sized firms to help them conduct effective and efficient engagements and meet the requirements of being in public practice. Areas of practice include cyclical file inspections, external monitoring activities, file efficiency reviews and engagement quality reviews. Delivering professional development courses is a key component of her business as she develops and delivers specialized in-house training courses for the multitude of firms with whom she works.