Training
Audit engagement – Paradigme tool for determining the number of substantive tests
Length: 3 h 30
Updated training for 2025-2026
Summary
The methodology and documentation related to determining the number of substantive and/or compliance tests remain a major issue identified by professional inspections. This training offers a practical and technical approach, enabling CPAs to rigorously and defensibly document the number of tests required, based on the previously assessed risk of material misstatement (RMM).
Using real-life examples and an integrated tool within the Paradigme interactive Questionnaires, participants will learn to apply a structured approach, standardize their documentation, and improve efficiency while meeting professional standards.
Learning objectives :
- Link the RMM assessment to the determination of substantive and/or compliance tests.
- Document methodological choices clearly and defensibly within audit files.
- Distinguish between overall materiality, performance materiality, and the tolerable error rate.
- Optimize the use of substantive testing based on identified risks and analytical procedures.
Agenda
Review the concepts of obtaining adequate and sufficient evidence
Understand the different risk indicators in the new matrix
Assimilate the new matrix to effectively document the number of substantive tests
Present the links between the different Paradigme Forms for the risk assessment and the form of determining substantive tests for sales, purchasing and payroll
Last but not least
- Hands-on application with Paradigme interactive Questionnaires.
- Encouragement of critical thinking.
- Insights from professional inspection findings.
- Peer exchanges and shared experiences.
Results for Your Firm
- Better structured audit files aligned with best practices.
- A clear, defensible justification for the number of tests performed.
- Reduced risk of adverse findings in external reviews.
- Increased efficiency and consistency across engagements.
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