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AICPA's Audit Staff Essentials, Level II – Experienced Staff is designed for staff who want to take on a greater level of responsibility on engagements, Level 2 discusses the planning of more complex, riskier audit areas and the supervision of engagements. We will take an in-depth look at understanding the entity and assessing risk and internal control design; use of confirmations and sampling methods to gather audit evidence; auditing accounts receivable; auditing inventory, including what to do before and after the inventory observation; workpaper review; and styles of supervision. The Audit Staff Essentials courses establish a strong set of skills necessary to grow the abilities and confidence of junior and senior level staff, allowing them to work through additional areas more independently.
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