This course provides a practical overview of the auditor’s responsibilities under CAS 602 when using the work of an auditor’s expert, and under CAS 500 when evaluating audit evidence obtained from a management’s expert. The course focuses on how auditors determine when an expert is needed, assess the expert’s competence, capabilities, and objectivity, and define the nature and scope of the expert’s work in an audit engagement. Using practical, real-life audit scenarios, participants will learn how to evaluate the relevance and reliability of expert evidence, apply professional skepticism, and determine whether sufficient appropriate audit evidence has been obtained. The course emphasizes common risk areas, documentation expectations, and practical challenges auditors face when relying on expert work in complex or judgmental areas.
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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.
