About this course

  • $170.00
  • 2 CPD hours
  • December 12, 2025 - 1:00 PM ET

This session will examine:

CAS 402 Service Organizations

  • Review of the key requirements of CAS 402, Service organizations
  • Discuss how to incorporate these into the risk assessment and audit plan
  • Reviewing areas in the PEG engagement forms where the Service Organizations are addressed

    Subsequent Events

  • Review of the key requirements of CAS 650 Subsequent Events
  • Discuss audit considerations when planning subsequent events procedures
  • Reviewing areas in the PEG engagement forms where the Subsequent Events are addressed

    CAS 530 Audit Sampling

  • Review of the key requirements of CAS 530 Audit Sampling
  • Discuss different types of audit sampling techniques and their application
  • Review the PEG statistical sampling methodology
  • Review the PEG sampling forms and their use

    • Instructor(s)

    Marcus Guenther

    Marcus Guenther is a partner in FocusHGK LLP, which provides quality assurance, monitoring, EQCR and other consulting services.

    Relevant experience:

    Marcus an accomplished trainer in accounting and auditing, author and consultant. In particular he:

    • assists many accounting firms in monitoring their quality control systems,

    • authors and presents training courses on accounting and auditing topics, and

    • assists with interpreting and applying professional standards on complex accounting and auditing issues.

    Training:

    Marcus has prepared and presented many accounting and assurance courses for CPA Canada, CPA Ontario, commercial training firms and individual firms over the years.

    Authoring:

    He was the co-author of the CPA Professional Engagement Guide (PEG) and the Quality Assurance Manual (QAM) and has authored other technical publications.