Course details

    1. Presentation

    2. Recording

About this course

  • $136.00
  • 1.5 CPD hours
  • January 16, 2024

Course description

A critical aspect of performing engagements is file review and meeting documentation standards. There are various types of file reviews to be performed including a general file review, EQ review, section review and detailed working paper file review. This course will review the objectives, strategies and approach to each. Other file review issues will be explored including what causes file clutter and how to minimize, efficient documentation and giving and clearing review notes.

Through illustrative examples, guidance on practical application and an exploration of file review tips, you will strengthen your ability to conduct an effective and efficient file review and save time on your engagements.

Learning objectives

By the end of the session participants will be able to:
  • Understand the requirements of file reviews and documentation
  • Distinguish differences between general file review, EQ review, section review and detailed working paper file review
  • Appreciate the objectives and strategies of each type of review
  • Identify file clutter, how it arises and determine ideas on how to minimize it
  • Develop an efficient approach to reviewing files
  • Implement file review tips and giving and clearing review notes

    • Instructor(s)

    Kirsten Albo

    FCPA, FCA, ICD.D, President of ASK KSA Consulting Inc.

    Kirsten has over 30 years of experience in public practice and uses her knowledge and expertise to provide practical solutions to help firms meet the requirements of being in public practice.

    Kirsten gained her experience in public practice as an assurance partner at PricewaterhouseCoopers LLP. She was the partner on many public and private companies operating in a variety of industries. Her clients included Air Canada, Northwest Company and Winpak. Kirsten has a strong technical background and the ability to deal with complex matters. It is this experience she now brings to her clients.

    She has in-depth technical knowledge as she has faced extensive assurance and accounting issues. There are very few issues she has not encountered. And, having been subject to many internal and external file inspections she knows the challenges SMPs can encounter and appreciates where they can save time without sacrificing quality. When resolving issues, Kirsten is known for her practical approach and ability to provide useful advice. She is a good sounding board and helps practitioners address risk and make practical business decisions.