External confirmations are one of the most persuasive forms of audit evidence, but only when designed and executed effectively. This session explores how to apply the requirements of CAS 505 in a practical, risk-focused way. Participants will learn when and how to use confirmations, how to assess their reliability, and how to respond to non-responses or exceptions. Through discussion and real-world examples, this course emphasizes applying professional judgment and a skeptical mindset to strengthen audit quality. Auditors will leave with practical strategies to design effective confirmation procedures and evaluate the evidence obtained to support audit conclusions.
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.
