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Wed, Aug 31


Webinar (1 CPD Hours)

Revised CAS 315: How To Get Prepared Today

In affiliation with GTA Accountants & Finance Network. This webinar will explain the key changes to the revised Canadian Auditing Standards (CAS) 315 Identifying and Assessing the Risks of Material Misstatement.

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Time & Location

Aug 31, 2022, 1:00 p.m.

Webinar (1 CPD Hours)

About the Event

We will help prepare practitioners to get ready to implement revised CAS 315. The revisions to this standard will result in significant changes to the audit planning and risk assessment process for all audits. This revised CAS will be effective for audits of financial statements on or after December 15, 2021.

Key changes include:

  • Enhanced guidance on the auditor’s understanding of internal controls
  • Introduction of new IT-related concepts (including data analytics)
  • New concepts and terms related to risk assessment, such as stand-back and spectrum of inherent risk

It is strongly recommended that audit practitioners understand these critical changes to CAS 315 as soon as possible as they will significantly affect all firms’ audit methodologies.

Speaker:  Garth Sheriff, CPA, CA, CPA (Illinois), CIA, CGMA, MAcc


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