Learning catalogue

In this e-learn, you will learn about the revenue and receivables process by which revenue and receivables get into the client’s accounting records. It covers the main definitions, business process, and sub-processes involved in the revenue and receivables process. It is through this understanding that we can identify risks and perform audit procedures to address those risks relating to revenue and accounts receivable financial statement line items (FSLIs). Please note that this online learning module is an activity integrated into the classroom training that is part of the product and receivables module of the Annual Audit 2 course. If you have not previously taken this e-learn, you will be required to take it during Annual Audit 2. This course should take approximately 1 hour to complete.

This data bite looks at basic concepts in data visualization, including defining what it means, describing different categories of data visualizations and providing recommendations on how to choose and create good visuals.

For learners with very little or no prior knowledge of French.

For learners who have completed Beginner A1 or with very little prior knowledge of French.

For learners who have completed Beginner A2 or have some knowledge of French.

This e-learn focuses on the OAG’s approach to auditing accounting estimates and the related CAS 540 guidance. Participants will learn how to apply the 10-step approach to auditing estimates.

This is a Quick Reference Guide (QRG) for Cognitive Biases.

The objective of the course is to identify expectations involving authorities auditing and the provision of information on cases of non-compliance (What? Why? How?). At the end of the course, participants will: • Understand the mandate of the OAG with respect to legislative authorizations in the context of financial audits. • Understand the importance of assessing the risk of non-compliance with authorizations when planning the audit and designing appropriate audit procedures. • Be made aware of signs of non-compliance with authorizations (alarm signals). • Know the various ways to communicate cases of non-compliance with authorizations.

This is a Quick Reference Guide (QRG) for Correlation.

The objective of this course is to provide an overview of the CSAE 3001 requirements and application material related to reasonable assurance engagements. The course materials articulate the OAG’s policies and guidelines which are based on the CSAE 3001 standard. At the end of the course, participants will have acquired: • Knowledge of the general requirements of CSAE 3001 relating to reasonable assurance engagements. • An understanding of the key concepts and principles that form the foundation of audit work.

By the end of this course, you will be able to do the following: · Define key audit analytics terminology to communicate what is needed to perform an audit analytics project. · Request data from a client in a manner that ensures we obtain the data we require. · Identify whether the data received is: o at the desired level of detail to meet the audit objectives of the analytic, and o in the appropriate format to perform analysis · Select the preferred secure methods of transferring data based on the size and format of data requested.