Course Description

This course provides a practical overview of CAS 230, Audit Documentation, the overarching standard that applies to all aspects of the audit. It explains the purpose of audit documentation and the auditor’s responsibilities for preparing audit files that provide a clear record of the work performed, the evidence obtained, and the conclusions reached in accordance with auditing standards. Participants will examine CAS 230 requirements and how they apply throughout the audit, from planning and risk assessment to execution, conclusions, and reporting. A key focus will be areas of higher professional judgement and how to “tell the story”. Using practical examples and real-life audit scenarios, the course focuses on what constitutes sufficient appropriate audit evidence, how to document professional judgment, and how to avoid common documentation deficiencies identified in inspections.

About this course

  • $136.00
  • 1.5 CPD hours
  • February 10, 2026 - 1 PM ET
By the end of the session, participants will be able to:
  • Appreciate overarching standard requirements in CAS 230
  • Understand the purpose of audit documentation
  • How to meet the re-performance documentation standard
  • Understand the importance of professional judgment
  • Ensure file contains sufficient documentation to support auditor’s report and conclusions

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.