Training
Review engagement – Paradigme file
Length: 7 h 00
Updated training for 2025-2026
Summary
Review engagements represent a significant portion of the mandates carried out by CPA firms, meeting the requirements of creditors and investors regarding the reliability of financial information. This training will guide you through all the steps of the engagement—from planning to conclusion—using a Paradigme model review file.
Training Objectives :
- Plan and perform a review engagement in a structured manner in compliance with CSRE 2400.
- Identify and document significant items and areas susceptible to material misstatements.
- Apply relevant inquiries and analytical procedures.
- Optimize your documentation using Paradigme Interactive Questionnaires, including access to a model file to reinforce your learning.
The training will also highlight recurring comments from professional practice inspections and propose concrete approaches to improve your practices.
Agenda
Planning the review engagement
- Acceptance of the review engagement and the independence standards in the Code of Ethics
- Risk tolerance
- Understanding of the reviewed entity
- Operations and accounting records, including internal control
- Cut-off processes
- Determining materiality
- Identifying significant items and items susceptible to material misstatement (SMM)
- Additional work processes for SMM items
Performing the review engagement
- Information requests
- Analytical procedures
- Basic work on the various balance sheet items
- Additional work on SMM items
- Cut-off work
- Documentation of the analyses of income items… and conclusion
Last but not least
- Presentation of the changes made to the Paradigme Review Questionnaires
- Receive a Paradigme file template to help you master the Paradigme Questionnaires
- Communications and letters
- Comments from the professional inspection
- Discussion with participants
Results for Your Firm
- Better structured, complete, and compliant review engagement files.
- Improved efficiency through the integrated use of Paradigme tools.
- Greater assurance regarding the quality of your engagements and stronger preparation for practice inspections.
- Tangible added value for both your clients and your team.
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