Performing audits during Covid-19 (2.5hrs)

Helping practitioners navigate the challenges of auditing during the coronavirus

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Learning objectives:

It is not hyperbole to say that this is the most challenging time to conduct an audit in our profession’s history. Our ability to communicate with our teams and clients has been complicated by social distancing and working remotely. The consequence for our profession is a need to re-examine how we plan and conduct the audit for many of our clients as the same as last year's (SALY) approach may be inefficient and impractical because of the pandemic. Also, there may be increased fraud and significant risk factors to your audit clients resulting from the negative economic consequences of the pandemic.
In this video learning course, we will first examine how the coronavirus has disrupted the ways in which auditors traditionally gather evidence such as the use of inquiry, inspection, and observation (CAS 500). For example, how do we gather evidence for the assertions of existence and valuation of inventory if the auditor is not able to observe test counts because of the coronavirus?

We will examine key areas of the Canadian Audit Standards and provide alternative ways of gathering evidence that may be more efficient and reliable during the pandemic. We will also provide best practices to help auditors communicate with their teams and clients.

The learning objectives of this course include:

  1. Identifying the challenges to gathering audit evidence during the pandemic
  2. Identifying the benefits to re-evaluating the prior year’s audit approach for a client
  3. Understand the options that the Canadian Auditing Standards provide auditors to testing accounts and assertions.
  4. Understanding how to effectively communicate with the audit team and client virtually

2.5 hrs of verifiable CPD (Certificate will be provided upon course completion)

Additional information

  1. Program pre-requisites: There are no prerequisites for this course
  2. Advance preparation: None
  3. Delivery method: E-learning
  4. CPD/CPE credits: Participants will earn 2.5 professional development credits (hours)

Your Instructor

Garth Sheriff
Garth Sheriff

Garth Sheriff, CPA, CA, CPA (Illinois), CIA, MAcc, is the founder of Sheriff Consulting ( 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

Frequently Asked Questions

When does the course start and finish?
The course starts now and never ends! It is a completely self-paced online course - you decide when you start and when you finish.
How long do I have access to the course?
How does lifetime access sound? After enrolling, you have unlimited access to this course for as long as you like - across any and all devices you own.
What if I am unhappy with the course?
We would never want you to be unhappy! If you are unsatisfied with your purchase, contact us in the first 30 days and we will give you a full refund.
Is Provincial (Canada) HST or GST included in the price?

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