Review engagement – Paradigme file

Length: 7 h 00

Updated training for 2023-2024


Review files are the most common engagements performed by CPA firms. These engagements meet creditors’ and investors’ requirements concerning the reliability of the financial reporting.

Why have a Paradigme version of a review file template?

  • To achieve the objectives of obtaining appropriate and sufficient evidence
    • By focusing the work at different stages of the engagement: from planning to execution
  • To enable the practitioner to express a conclusion on the reliability of the financial reporting and issue a report on the financial statements
    • By presenting examples of information requests and analytical procedures
  • To document in accordance with section CSRE 2400 of the CPA Canada Handbook
    • By using the table of contents and the various worksheets from the Paradigme Questionnaires


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
  • You will receive a Paradigme file template to help you master the Paradigme Questionnaires
  • Communications and letters
  • Comments from the professional inspection
  • Discussion with participants


Please contact André Mignault at 514-686-7341 to schedule your training.

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