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CAS Proficiency Series

CAS Proficiency Series - This product is available in the following media types: On-Demand Courses

On Demand - Online Course

CPA Canada, in partnership with Grant Thornton International Ltd (GTI), is pleased to present the CAS Proficiency Series. These programs provide an easy and effective approach for practitioners to understand and apply the Canadian Auditing Standards in their audit engagements. 

The CAS proficiency series is made up of 23 programs, with additional programs planned to cover the entire set of CASs. Each program is eligible for 2 verifiable CPD hours.

Program description and features:

Each program utilizes design elements that encourage full comprehension and retention of the presented concepts, including:

  • Presentation of the CASs in the context of the stage of an audit
  • Real-world scenarios and examples that are relevant to typical audits
  • Frequent review questions (knowledge checks) and remedial feedback, when answered incorrectly 
  • A final assessment to evaluate retention of key concepts presented.

Benefits of the programs:

  • Understand the requirements of the professional standards and to apply them
  • Provides a learning path to practitioners at various stages of their auditing career while helping them earn verifiable CPDs
  • Update your knowledge of the CASs

For more programs in the CAS Proficiency Series – see CAS Proficiency Series Individual courses below

Each program is available with unlimited access for twelve months from the date of purchase.

CPA Canada partners with external virtual platform providers to deliver this program. By registering for this program, you acknowledge your understanding that CPA Canada will share your personal information with those parties who require it to ensure your access. Personal information may include your name, company, email address and Store account number. Also note that you may be asked to create a profile on the external platform that we use to deliver the program, and your information may be visible to other registered attendees on that platform. To learn more about how CPA Canada collects, uses and discloses personal information, please refer to our privacy policy.

ItemCPDItem no.PriceQuantity
CAS Proficiency Series Bundle 
CAS 200: Professional Skepticism 
CAS 230: Audit Documentation 
CAS 240: Journal Entries 
CAS 240: The Auditor's Responsibility Relating to Fraud 
CAS 315 and CAS 330: Auditing Revenues 
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 402: Service Organizations 
CAS 450:Evaluating Misstatements 
CAS 500 and 620: Using the Work of Experts 
CAS 500: Audit Evidence 
CAS 500: Evaluating the Sufficiency and Appropriateness of Audit Evidence 
CAS 520: Analytical Procedures 
CAS 530: Audit Sampling 
CAS 530: Evaluating Results of Audit Sampling 
CAS 540: An overview of auditing accounting estimates 
CAS 540: Responding to risks related to accounting estimates 
CAS 550: Related Parties 
CAS 600: Group Audits 
CAS 701: Communicating Key Audit Matters in the Independent Auditor's Report 
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Prices may change without notice. User license policies



CAS Proficiency Series Bundle courses

There are currently 23 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 200: Professional skepticism:
    Provides an overview of the expectations of the CASs as it relates to the application of appropriate professional skepticism, establishing a baseline understanding of professional skepticism concepts.
  • CAS 230: Audit documentation:
    Addresses the impact of audit documentation at various stages of an audit, and type of documentation required by the CASs.
  • CAS 240: Journal entries:
    Looks at key CASs that provide requirements and application guidance for auditing journal entries, taking a close look at the link between journal entries and fraud, and documentation requirements throughout.
  • CAS 240: The auditor's responsibility relating to fraud: Looks at fraud, relevant terminology and the auditor’s responsibilities relating to fraud at each stage of the audit.
  • CAS 315: Internal control - business processes and control activities:
    Provides an overall understanding of internal control, followed by a focus on differentiating between business processes and control activities.
  • CAS 315: IT General controls:
    Explains the importance of general IT controls and the information system as forming part of these components. Begin to evaluate the design of general IT controls and their impact on the audit.
  • CAS 315: Risk Assessment:
    Focuses on performing risk assessment procedures to obtain an understanding of the entity and its environment to identify and assess the risks of material misstatement.
  • CAS 315: Understanding the components of internal control:
    Builds upon CAS 315: IC - business processes and control activities; expanding into all five components of internal control.
  • CAS 320: Materiality in planning and performing an audit:
    Provides a review of definitions relevant to materiality, followed by scenarios on applying professional judgment to determine materiality.
  • CAS 315 and CAS 330: Auditing revenues:
    Presents definitions relevant to auditing revenues, as well as the most common and prevalent risks related to revenue.
  • CAS 402:
    Service organizations: Explains the engagement team’s responsibilities when an entity uses the services of one or more service organizations.
  • CAS 450: Evaluating misstatements:
    Defines different types of misstatements and how to evaluate and assess their impact on the audit and on the financial statements.
  • CAS 500: Audit evidence:
    Provides a baseline understanding of audit evidence as defined by CAS 500.
  • CAS 500: Evaluating the sufficiency and appropriateness of audit evidence:
    Reinforces some of the concepts introduced in the CAS 500: Audit evidence program, looking closer at the different types of audit procedures that are available to engagement teams.
  • CAS 500 and 620: Using the work of experts:
    Explains the auditor’s responsibilities relating to using the work of an individual or organization in a field of expertise other than accounting or auditing.
  • CAS 520: Analytical procedures:
    Introduces performance of analytical procedures at various stages of the audit, and a review of the requirements for using substantive analytical procedures.
  • CAS 530: Audit sampling:
    Provides an overview and explanation of sampling, presenting both theoretical concepts and the application of the requirements in the context of real-world audits.
  • CAS 530: Evaluating results of audit sampling:
    Continuation of the previous program, CAS 530: Audit sampling; delving deeper into evaluating the results of audit samples.
  • *CAS 540: An overview of auditing accounting estimates:
    Introduces the workflow for auditing estimates, followed by a closer look at those requirements and corresponding concepts applicable to the risk assessment and planning stage of auditing estimates.
  • *CAS 540: Responding to risks related to accounting estimates:
    Picks up at the respond to risks stage by exploring the three approaches to designing further audit procedures; continuing through the evaluate and conclude stage of an audit as it relates to estimates.
  • CAS 550: Related parties:
    Addresses the engagement team’s responsibilities regarding related party relationships and transactions in an audit of financial statements, focusing on identifying and assessing risks of material misstatement associated with these relationships and transactions.
  • CAS 600: Group audits:
    Discusses special considerations that apply to audits of group financial statements (group audits): group engagement team’s responsibilities as well as requirements for communications with component auditor(s), group management and those charged with governance.
  • CAS 701: Communicating key audit matters in the independent auditor's report:
    Examines what a key audit matter is, when they are communicated, how to determine what matters are of most significance in the audit, and how key audit matters are communicated in the auditor’s report.

Refund Policy

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

Access to Material

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

If you do not receive this email, please email or contact the helpdesk portal at

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