Audit Staff Essentials - New Staff: Core Concepts
Designed to be a companion to New Staff: Practical Application, this curriculum provides a groundwork of conceptual knowledge for all future learning to be built upon. The courses in this curriculum provide a framework of knowledge that will build a successful auditor and member of the firm.
This curriculum introduces the audit from the firm’s perspective, covering core concepts that staff need to understand early in their careers, including the dynamics of in-firm and client relationships. With this knowledge, and the hands-on learning provided in New Staff: Practical Application, first-year audit staff will possess the skills they need to succeed.
These courses will prepare you to:
- Understand the purpose of an audit
- Understand the phases of an audit and the different types of procedures performed during each phase
- Understand the functions of common working papers, including the trial balance, lead sheets, and financial statements
- Identify key concepts and techniques of interpersonal behavior and communication
- Recall the basics of the audit risk model, including assertions
- Identify the purpose and importance of audit documentation and the fundamental principles and their application
- What is an Audit?
- Understanding the Audit Process
- Audit Evidence
- New Auditor’s Role on the Engagement Team
- Key Character Traits and Interpersonal Skills for Auditors
- Workpapers and Workpaper Documentation
- Introduction to the Audit Risk Model
- Professional Skepticism - Coming in March 2017
- Audit basics
- New auditor’s role in an engagement
- Key communication skills
- Working papers and documentation
- Audit risk model
- Professional skepticism
Who will benefit?
- Recently onboarded staff
- First-year staff
- Firms that want consistent training and level setting
This comprehensive, integrated curriculum provides audit training for four different experience levels:
- Level 1 - New Staff: Core Concepts
- Level 2 - New Staff: Practical Application
- Level 3 - Experienced Staff/New In-Charge (Coming in 2017)
- Level 4 - Experienced In-Charge/Senior (Coming in 2017)
NOTE: The final module of the New Staff: Core Concepts curriculum, Professional Skepticism, will be available by March 2017 and will automatically be uploaded to your AICPA learning account.
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