Audit and Assurance Standards Update 2022/2023 (1.0hr)
Major upcoming changes to the CPA Assurance Handbook
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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
The learning objectives of this course include:
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Identifying the major revisions in CAS 315
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Identifying upcoming changes to the assurance handbook
- Identifying key components of CSQM 1 and 2
Additional information
- Program pre-requisites: There are no prerequisites for this course
- Advance preparation: None
- Delivery method: E-learning
- CPD/CPE credits: Participants will earn 1.0 professional development credits (hours)
Course Curriculum
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PreviewCourse instructions and learning objectives
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PreviewIntroduction (6:07)
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StartModule 1 - Revised CAS 315 (7:28)
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StartModule 2 - Revised CAS 315 Part 2 (16:44)
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StartModule 3 - CSQM 1 and 2 (17:16)
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StartModule 4 - Other Standards (5:12)
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StartQualified assessment of learning objectives
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StartCourse evaluation
Your Instructor
Garth Sheriff, CPA, CA, CPA (Illinois), CIA, MAcc, is the founder of Sheriff Consulting (sheriffconsulting.com). We specialize in the design and delivery of assurance, accounting, and soft skill professional development courses. Sheriff Consulting strives to create a learning environment that is engaging, interactive, and effective.
Our courses are designed using the latest in communication research and current technical developments that affect our profession. This includes:
- Helping professionals navigate the most significant changes to the accounting and assurance standards in the last 40 years.
- Using current research to improve business communication skills such as working with diverse multigenerational teams.
- Understanding how transformative technology such as Blockchain and Artificial Intelligence will impact our profession.
Garth has worked as an assurance professional and learning provider for over 15 years.He has prepared and trained CPAs for key changes to the profession, including internal control documentation (SOX), Canadian Auditing Standards (CAS) and Canadian Standards on Review Engagements 2400 (CSRE 2400).
He earned a Master of Accounting and a Bachelor of Arts (Honours - Accounting) from the University of Waterloo, Canada. He is a member of the Chartered Professional Accountants of Ontario (CPAO), American Institute of Certified Public Accountants (AICPA) and the Institute of Internal Auditors (IIA).
Garth has also acted in various stage and film productions. He is a graduate in improvisation from The Second City and a member of ACTRA (the Alliance of Canadian Cinema, Television and Radio Artists