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CPE Self-Study
Audit Staff Essentials - New Staff: Core Concepts
NASBA FIELD OF STUDY
Auditing
LEVEL
Basic
CPE CREDITS
Online: 12.5
Level 1 of Audit Staff Essentials: Designed to build new staff’s foundational knowledge of audit concepts and techniques. Follow it with Level 2 — New Staff: Practical Application.

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Group Training

Purchasing multiple enrollments for your organization? Discounts are available for 3 or more people.

Contact a representative by completing a brief Online Form or calling 800.634.6780 (option 1) for information on a discounted rate.

CPE On-Demand
AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by our technicians.

A stable and continuous internet connection is required
In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your My Account after successfully completing the course and/or exam. Please contact us at 1.888.777.7077 or service@aicpa.org with any questions or concerns related to your CPE certificate(s).

Supported Operating Systems:

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  • Windows 7 to present

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Note: Your course will be accessible immediately after completing your purchase. Access instructions will be shown on the Order Confirmation Screen and included in your Order Confirmation Email, or click My Account at the top of the page, select My Purchases and then My Online Learning tab.

Technical Support: Please contact service@aicpa.org or use the Contact Us Form.

Product details

Level 1, New Staff: Core Concepts

WINNER
Accounting Today's Best New Products 2017

Who Will Benefit?

  • Recently onboarded staff
  • First-year staff
  • Firms that want consistent training and level setting

Key Topics

  • Audit basics
  • New auditor's role in an engagement
  • Key communication skills
  • Working papers and documentation
  • Audit risk model
  • Professional skepticism

Learning Objectives

  • Understand the audit's purpose, phases and 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.

Audit concepts and techniques you can use throughout your career

Here's where it all starts: a strong conceptual groundwork where you can build all future audit learning.

Audit Staff Essentials Level 1 introduces the audit from the firm's perspective, covering core concepts you need to understand early in your career. That includes the dynamics of in-firm and client relationships.

This level works with Level 2 – New Staff: Practical Application so you can become a successful auditor and firm member.

Audit Staff Essentials: Next steps for your audit learning journey

Audit Staff Essentials (ASE) provides the progressive support you need as you take on new audit roles and responsibilities.

From start to finish, the four levels cover the hands-on technical skills, conceptual expertise and soft-skills training you need to smoothly transition and excel in each phase of your career.

The program is perfect if you're looking to master your current position, for staff members as they progress through their careers or as a comprehensive group training program for firms.

For more information, including an informational video, FAQs, group sales discounts and more, visit AICPAStore.com/ASE.

Level 1's courses, also available a la carte

FAQs

1. What is Audit Staff Essentials (ASE)?

ASE is a comprehensive audit training curriculum designed to take staff from new hire through experienced senior in four progressive levels. It includes training in both the underlying concepts and the hands-on application of the concepts necessary to be successful at each stage of professional development. It also includes training in the nontechnical business skills critical to today’s CPA, such as client interview and communication skills, critical thinking, engagement management, and more. This curriculum is available as either online self-study training or instructor-led training.


2. What are the different levels of Audit Staff Essentials?

  • Level 1 - New Staff: Core Concepts
  • Level 2 - New Staff: Practical Application
  • Level 3 - Experienced Staff / New In-Charge
  • Level 4 - Experienced In-Charge / Senior

3. What are the different formats of Audit Staff Essentials?

  • Online Self-Study
  • On-Site Instructor-Led

4. Is Audit Staff Essentials designed for individuals or firms?

Both. Individuals can enroll in the online self-study format to sharpen their skills or build new skills to help them to progress to the next level in their career. Firms can choose from either format for their staff training, or to supplement existing training programs within the firm.


5. Is it possible to buy the individual courses or do we have to buy the entire level?

You have the option to purchase either individual modules or a complete level, depending on your preference.


6. Is there any cost savings in purchasing the entire level over buying courses individually?

There is a cost-savings when buying the complete level, as opposed to buying all courses individually.


7. If I buy individual courses, can I still get the discount if I go back and buy the entire level?

Yes, as long as you haven’t already paid more than the full certificate price. The price you paid for the courses or tracks you have already taken will be deducted from the total certificate price.


8. How long do I have to complete the online program?

ASE online courses are available for one year from the date you purchase the course.


9. Do I have to follow the sequence of levels in order to complete the Audit Staff Essentials program?

Courses in each level are what is recommended by the AICPA; however, ASE was designed in a modular format to allow you to mix and match to meet the specific needs of individuals and firms.


10. What level of knowledge should I possess prior to starting each level?

While Levels 1 and 2 of the program are designed to provide a foundational level of learning, individuals will benefit from having a basic understanding and awareness of audit terminology and practices. Level 3 is recommended for audit staff with 2-3 years of experience; and Level 4 for 3-4 years of experience.


11. What is the minimum number of participants for the On-Site instructor led training?

We require a minimum of 10 people to conduct an On-site instructor-led training.


12. Does our firm have to take everything in the same format?

ASE is able to be utilized as a single format or blended learning curriculum, depending on individual firm needs.


13. Who should I contact for group study, or if I have additional questions about the program?

You can contact a representative by completing a brief Online Form or calling 800.634.6780 (option 1) for information.

Ratings and reviews
Author(s)

Lynford Graham, CPA, Ph.D., CFE

Lynford Graham, CPA, Ph.D., CFE is a CPA with more than 35 years of audit practice and policy development experience. He is a visiting professor of accountancy at Bentley University in Waltham MA. Dr. Graham is a member of the AICPA and a past member of the Auditing Standards Board. He chaired the task forces for AICPA Guides Assessing Audit Risk and Audit Sampling. He is also the chair of the Auditing Revenue Task Force for the AICPA Guide on Revenue Recognition.

He was a partner and National Director of Audit Policy for BDO, LLP. Prior to that, Dr. Graham was an associate professor at Rutgers University. Before Rutgers, he was a national accounting and SEC consulting partner at Coopers & Lybrand, responsible for technical issues research, auditing research, and sampling.

A Certified Fraud Examiner, in 2002, he received the Distinguished Service Award from the auditing section of the AAA. He is a co-author of several award-winning academic research papers. Dr. Graham holds an MBA and Ph.D. from the University of Pennsylvania, (Wharton School). He is the editor of Accountants' Handbook, 12th Edition (Wiley, 2012) and Internal Control: Audit and Compliance (Wiley, 2015).

Tom Noce, CPA, CFE

Tom Noce, CPA, CFE is a CPA licensed in California and New Jersey with over 37 years of experience in the field of public accounting, including eight years as a partner in a midsized firm. He is a graduate of Rutgers University. Tom began his independent practice in September 2003. His primary industry focus is in audit, accounting, and taxation services for construction and real estate clients. Tom is also a Certified Fraud Examiner and provides fraud prevention and detection, forensic accounting services, and litigation support to clients in a number of industries.

As an experienced author, instructor, and lecturer, Tom writes and teaches continuing professional education for CPAs. He chaired the 1st and 2nd Annual Fraud Conferences and 1999 and 2000 Audit and Accounting Conferences, sponsored by the California CPA Education Foundation. Since 1999, he has authored and presented more than 15 courses for the California CPA Education Foundation, the AICPA, and other providers. Tom was honored with the California CPA Education Foundation’s Award for Instructor Excellence in 2004 & 2010.

Tom lives and practices in Palm Springs, California. He is an accomplished woodworker and enjoys spending his spare time in his workshop.

Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

Price:
$589.00
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Estimated total:
$589.00
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CREDIT INFO
CPE credits
Online
: 12.5
NASBA Field of Study
Auditing
Level
Basic
Prerequisites
None
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
ASE1_16_1
GROUP PRICING
Contact a representative for group pricing.
Telephone: 800.634.6780 (Option 1)
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