The AICPA and COSO have released a two-part podcast series discussing COSO’s proposed revisions to its internal control framework. Part II discusses the importance of the proposed updated objectives and how organizations can benefit from implementing the framework. Comments are open until the end of March 2012.

The AICPA and COSO have released a two-part podcast series discussing COSO’s proposed revisions to its internal control framework. Part I discusses the basics of the framework and its 17 principles. Comments are open until the end of March 2012.

Companies change auditors more frequently now than ever before. This article published in The CPA Journal looks to the research to examine the causes and impacts of auditor switching.

This article, published on the website of the Association of Certified Fraud Examiners, looks at the predictions for top fraud issues in the coming year, as well as at strategies to prepare for them.

This cfo.com article discusses ways that the client and auditor can work together to avoid fee increases in an audit environment of increasing complexity.

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.

It is in the public interest that members, firms and members of assurance teams be independent of assurance clients. This independence is necessary in order to provide a reasonable level of assurance that any engagement conducted and subsequent report issued is grounded on professional judgment that is free of conflict of interest or bias.