This online seminar is module-based. There are no audio or video components at all. There are no check-in times or a set schedule. You are required to read through each module, and complete a short quiz at the end of each module.

Formerly Titled: “Audit – A Survey of Standards with Practical Applications”

Developed with the needs of professional accountants working in public practice in mind, this seminar provides a solid foundation in the practical application of the Canadian Auditing Standards (CAS) to audit engagements. Participants are given an opportunity to build on their understanding of the standards, with an emphasis on areas identified as common pitfalls in national practice inspection findings. Using a case study approach, participants practise applying the standards to a set of client-specific facts. The case study is based on the audit of a moderately complex for-profit private company. Participants will also explore the key elements of documenting an engagement working paper file including, planning, engagement execution, and reporting.


By the end of this course, participants will be able to:

  • Identify common pitfall areas in audit engagements as noted by national practice inspection findings
  • Apply key CAS requirements appropriately to a set of case study facts
  • Recognize key items to be documented in an audit engagement working paper file


  • Introduction
  • Audit Quality
  • Communication with Others
  • Audit Documentation
  • Acceptance and Overall Audit Strategy
  • Internal Control
  • Risk Assessment
  • Audit Procedures
  • Conclusion and Reporting
  • Wrap Up


Audit practitioners at all levels of experience, who want to refresh their understanding of the Canadian Auditing Standards and explore applying the standards in a more effective and efficient manner.