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LEVEL 1 – Tools & Techniques for New Professionals

4 DAYS / 28 PD HOURS – Minimum 0-1 busy seasons

This course is designed for individuals who have not yet participated in an assurance engagement, have limited experience with the execution of assurance engagements, or individuals interested in refreshing their knowledge of the fundamentals of performing assurance engagements effectively and efficiently.

This course provides an introduction to the accounting profession, and the various types of assurance engagements. It explores the risk based audit approach, and enables participants to recognize common risks and objectives for each audit area. It encourages staff to understand the link between planned audit procedures and the identified overall and financial statement assertion level risks. It provides an opportunity to execute audit procedures and learn how to effectively and efficiently create working paper documentation to demonstrate the nature, timing and extent of procedures performed. Finally, it reviews active listening techniques to enable participants to develop their abilities to gather relevant and reliable audit evidence through client interviews.

Using a case study approach, participants work in small group ‘audit teams’ to plan, execute and report on an audit engagement. Teams learn to identify the risks and objectives of each audit area, and work together to ensure planned audit procedures are appropriately targeted to risks. At the conclusion of each audit area, teams compare the approach and procedures used to those that would typically be used in review engagements.

Tuesday, May 8th – Friday, May 11th, 2018

Monday, October 15th – Thursday, October 18th, 2018

Monday, January 14th – Thursday, January 17th, 2019


To obtain a full course description with learning objectives and to reserve a spot in one of our upcoming courses please contact us directly at or by phone on 416-832-4032.


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