In this CAmagazine article by Phil Cowperthwaite, the author discusses how to make audits of micro-entities (typically those entities with turnover of less than $1million and 10 or fewer staff) more efficient.

The supplemental guidance document from the Institute of Internal Auditors discusses the roles of audit (without differentiating between external and internal), methods by which those roles can be fulfilled, and the essential ingredients necessary to support an effective audit function.

This article provides the correct methodology to be utilized when auditing controls that occur infrequently, such as only four times a year.

This article by Rose Orlik, published on Accountancy Age, discusses the results of a new report that shows that many companies fail to assess and manage the threats presented by rapidly evolving technology.

Phil Cowperthwaite, FCA, specializes in auditing small entities, including not-for-profit organizations. His discussion paper provides insight to practitioners as to how an audit of a micro-entity might be approached.

Association events and seminars bring CGAs, students and other professionals together for valuable learning and networking. The Events pages present detailed descriptions of PD opportunities and special events around Alberta as well ...

Your competitive advantage starts here! No matter what sector of business you’ve chosen as your focus, CGA-BC’s Professional Development seminars can help you take your career and your organization to new heights.

The purpose of this course is to provide practitioners with an understanding of, and practical guidance in, applying the concepts of materiality and risk in designing the examination of a client’s financial statements. Its aim is to explain and illustrate how materiality and risk affect the examination, how to assess them in an examination, and how to design the examination to appropriately account for their influence.

The use of analytical procedures is addressed throughout the new Canadian Auditing Standards (CASs).This self-study course is intended to provide external auditors with an understanding of the use of analytical procedures and to provide suggestions on how client financial information may be used in this process. Specifically, this course addresses the more volatile results of smaller firms, highlighting how the techniques used in analytical procedures must be tailored to the environments in which they are used.

This is a four-part PD seminar which explores the areas of personal and professional liability to which you, as an employed CGA, may be exposed...