Risk-Based Auditing – Evidence, Execution and Completion (December 8, 2026)

Risk-Based Auditing – Evidence, Execution and Completion
Tuesday, December 8, 2026
Time: 9:00 a.m. – 12:30 p.m. Pacific
Format: Live Online Workshop
Instructional Hours: 3.25
A well-planned audit must be supported by appropriate procedures, sufficient audit evidence, and clear documentation demonstrating how the auditor responded to assessed risks.
This workshop examines the execution and completion stages of a risk-based audit under the Canadian Auditing Standards. Emphasis is placed on substantive procedures, sampling, testing controls, evaluating estimates, documenting audit evidence, and resolving matters identified during the engagement.
Participants will examine practical examples of common audit deficiencies and consider how to improve the quality, efficiency and defensibility of audit files.
Key Topics:

• Designing effective substantive and control testing procedures
• Audit evidence, sampling and transaction testing
• Significant estimates and professional judgment
• Evaluating misstatements and resolving audit findings
• Completion, communications and audit reporting

Ideal for: Audit practitioners involved in executing, supervising, reviewing or completing audit engagements.

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