Review Engagements - Planning Risk and Professional Judgment (November 17, 2026)

Review Engagements – Planning, Risk and Professional Judgment
Tuesday, November 17, 2026
Time: 9:00 a.m. – 12:30 p.m. Pacific
Format: Live Online Workshop
Instructional Hours: 3.25
A high-quality review engagement begins with effective planning, an understanding of the entity, and the identification of areas where material misstatements are likely to arise.
This practical workshop explores the requirements of CSRE 2400, with emphasis on professional skepticism, materiality, understanding the entity, identifying potential misstatements, and developing meaningful inquiry and analytical procedures.
Participants will examine common practice review deficiencies and work through practical examples demonstrating how effective planning contributes to a more efficient and defensible review engagement.
Key Topics:

• CSRE 2400 objectives and professional responsibilities
• Professional skepticism and materiality
• Understanding the entity and identifying potential misstatements
• Planning and developing effective review procedures
• Common planning and documentation deficiencies

Ideal for: Partners, managers and staff involved in performing or reviewing financial statement review engagements.

---