Performing Small Audits with Revised CAS 315 and PEG Forms - 2022

Course Price: $179.97

Number of PD hours: 3.0

Online - Recorded - Available

Auditing standard 315 revised came into effect for audits of financial statements for periods beginning on or after December 15, 2021. The standard has been significantly revised  and includes  new terminology and new requirements


This session will cover:

·         a short refresher on risk-based auditing

·         difference between financial statement and assertion level risks

·         the changes you need to know in CAS 315 revised

·         the spectrum of risk

·         what controls should and should not be assessed

·         required understanding of IT controls

·         documenting professional skepticism

·         major changes in 2022 PEG forms

·         explanation of ‘stand back’ procedures

·         applying the new standard and PEG forms to very small engagements

·         other hot topics in auditing 


Stuart Hartley FCPA, FCA

Stuart Hartley is a chartered accountant in both Canada and the UK and has also worked extensively in the United States. He is the President of FocusROI Inc., a specialized consulting firm that offers creative and cost effective solutions in financial management, auditing and accounting.

View Full Profile