Instructions to complete this course:

1. Complete each module in sequence. Each module will require watching and/or completing a related activity. The modules must be completed in order to complete the course.
2. Once the modules are completed, then you will have access to the qualified assessment section (multiple choice questions).
3. If you are successful on the qualified assessment, you will then move onto the course evaluation.
4. Complete the course evaluation form. You will have then have access to a downloadable course completion certificate for your records.

Learning objectives:

In this on-demand course, we will discuss significant pronouncements by the AASB (Auditing and Assurance Standards Board) and their implications for audit assurance practitioners. We will also provide action steps to help practitioners affected by current or soon-to-be effective changes to the assurance standards. These include significant changes to the Canadian Standards on Quality Control, the Canadian Auditing Standards and other standards.

- Revised Canadian Auditing Standard (CAS) 315
- Canadian Standards on Quality Management 1 and 2
- Less Complex Entities (LCEs)
- Sustainability Assurance Standards

Knowledge, skills and abilities

After completion of this course, the professional competence that can be achieved by participants:

• Identifying the major revisions in CAS 315
• Identifying key components of CSQM 1 and 2
• Identifying upcoming changes to the assurance handbook

For any questions that may arise in the completion of the program, please email [email protected]. You will receive a reply within 24 hours of receipt of your inquiry.