Audit and Assurance Standards Update 2023/2024 (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
Your Instructor
Garth Sheriff is the founder of Sheriff Consulting, a firm specializing in the design and delivery of professional and leadership skill courses for accounting and finance professionals. Garth has worked as an assurance professional and learning provider for over 20 years. He has prepared and trained CPAs for critical changes to the profession. He earned a Master of Accounting and a Bachelor of Arts (Honours - Accounting) from the University of Waterloo. 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.