Newcomer

Audit, Internal Control & Risk English

Canadian audit follows CAS (Canadian Auditing Standards) — adopted from ISA. Internal control follows COSO framework. Risk and materiality drive audit decisions. This course covers the specialized language IEP accountants need.

3 lessons · 3 open to everyone · About 1 hour · Level: CLB 7–9 · By Newcomer

Lessons

  1. Canadian Auditing Standards (CAS) — the framework — Open to everyone
  2. Internal control and the COSO framework — Open to everyone
  3. Quiz: Audit, internal control & risk — Open to everyone