CAS 320: Materiality in Planning and Performing an Audit

There are currently 24 programs in the series, with additional programs forthcoming that will cover the entire set of Canadian Auditing Standards. Each option is available individually for $125 and worth two CPD hours. Or, save 30 per cent when you bundle the series together for a total of $2,100.

• CAS proficiency series
• CAS 200: Professional skepticism
• CAS 230: Audit documentation
• CAS 240: Journal entries
• CAS 240: The auditor's responsibility relating to fraud
• CAS 315: Internal control - business processes and control activities
• CAS 315: IT General controls
• CAS 315: Risk Assessment
• CAS 315: Understanding the components of internal control
• CAS 320: Materiality in planning and performing an audit
• CAS 315 and CAS 330: Auditing revenues
• CAS 402: Service organizations
• CAS 450: Evaluating misstatements
• CAS 500: Audit evidence
• CAS 500: Evaluating the sufficiency and appropriateness of audit evidence
• CAS 500 and 620: Using the work of experts
• CAS 520: Analytical procedures
• CAS 530: Audit sampling
• CAS 530: Evaluating results of audit sampling
• *CAS 540: Auditing accounting estimates
• *CAS 540: An in-depth look into auditing accounting estimates
• *CAS 540: Auditing complex accounting estimates
• CAS 550: Related parties
• CAS 600: Group audits
• CAS 701: Communicating key audit matters in the independent auditor's report

*Note: The CAS 540 programs are being updated for the revised CAS 540, which are effective for audits of financial statements for periods beginning on or after December 15, 2019 and will be available in January 2020.

Due to the online availability of the course materials, no refunds will be processed once the registrant has accessed these materials.

NOTE: You will receive an email within the next hour with your log-in access to the CPA Canada online learning environment (D2L) at:
https://education.cpacanada.ca. Check and ensure you have access to the D2L platform.

If you do not receive this email, please email D2Lsupport@cpacanada.ca or contact the helpdesk portal at https://cpacanada.service-now.com/support

Member Development and Support
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