Assurance Competencies for CPA Canada’s Core 1

Before starting Core 1, it’s useful to review topics that are going to be taught and tested in this CPA module.

Core 1 covers Financial Reporting (FR), Assurance, Tax and Finance competency areas. I’ve written about FR, Tax and Finance topics in other posts, I’ll cover the Assurance topics here.

Common Assurance topics to know for Core 1

Here are some of the common Assurance topics you should know for Core 1:

  • Audit planning memo (Risk, Approach, Materiality, Procedures)
  • Assertions
  • Audit evidence
  • Analytical procedures
  • Special engagements
  • Reviews
  • Compilations
  • Control deficiencies

All Assurance topics that can be tested

The above is a condensed list of frequently tested topics. The full list of Assurance topics that you can be tested on are listed in the CPA Canada Competency Map.








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