AHI Beginning In-Charge Staff Training - Level III

Thursday, November 4 8:45am - Friday, November 5 4:30pm

(Check-In 8:30am)

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24.00 Credits

Member Price $499.00

Price will increase by $35 on 10/28

Non-Member Price $624.00

Price will increase by $35 on 10/28


Go one step further in your career and assume higher levels of responsibility with this third course in the AHI Staff Training series. It provides extensive training in crucial procedural, evaluative and supervisory areas. It will help you improve your planning, review, audit and other engagement skills as well as give you techniques for effective communication with clients and colleagues. Your ability to assess risk and materiality and to make non-statistical sampling decisions will greatly improve with this all-inclusive course.


What is Expected of the In-Charge (2.5 Hours)

Participants first build a composite list of the responsibilities of an effective in-charge based on their firms' practices. The list is then used as a basis for discussing the kinds of actions that participants can take to improve their chances for achieving success in their firms.

Plan Engagements (5.5 Hours)

The in-charge's responsibilities for engagement planning are the focal points for this session. The steps that should be followed in proper planning are identified through the use of a case. This is followed by a discussion of the deterrents to planning that exist in actual practice and identification of ways to partially or fully overcome the deterrents. The emphasis in the entire planning session is on how to plan more effectively. The second part of the planning session pertains to the proper use and common abuses of audit budgets as a planning tool. It also includes a case and discussion about strategies for obtaining better client assistance.

Assess Risk and Materiality (3.5 Hours)

In this session participants first define and differentiate types of risk assessment; engagement risk and the risk of material misstatement. The impact that these risks have on audit evidence requirements is then discussed. Participants also discuss the concept of materiality. Materiality decisions need to be made both in the planning phase of an engagement and in the evaluation phase. The first case in this module is used to illustrate how risk assessment and the determination of a preliminary judgement of materiality can be used to minimize engagement cost while still permitting high quality engagement performance. The final case requires participants to assess the risk of fraud, including conducting a fraud brainstorming session for a client.

Nonstatistical Audit Sampling (2.5 Hours)

Nonstatistical audit sampling concepts are typically difficult for participants to apply to audit engagements. This module begins with a discussion on properly applying audit standards. In a case continued from the previous module, participants practice making correct sampling decisions for the audit of one major financial statement account. The final case illustrates the concept of projecting sample misstatements to the population, including the consideration of sampling error.

Meet Client Needs (1.5 Hours)

One purpose of this session is to illustrate the four primary elements of effective selling and how these elements can be used by in-charges to help the firm sell additional services to existing clients. Using the conclusions reached, a general discussion is held about how to use management letters as a client relations and sales tool. There is specific discussion on the purposes of management letters, elements of effective letters, development of management letter ideas and writing better letters.

Complete Engagements (2.5 Hours)

Inexperienced in-charges typically have difficulty getting an engagement completed. This session is designed to give them ideas and teach them how to do a better job in that area. Early problem identification, tying up loose ends throughout the engagement, early review of assistants' work and self review are stressed as ways to reduce completing-the-engagement difficulties. Review Assistants' Work (3 Hours) This session emphasizes identifying objectives and developing a methodology in reviewing assistants' working papers. Early review, proper documentation and effective communication of review notes are essential parts of the discussion. A major case provides practice in reviewing a section of a set of working papers.

Supervision (3 Hours)

Supervision and motivation of assistants is a major topic in Supervisory Staff Training. It is introduced in this program to help participants understand the importance of good supervision and to teach them some on-the-job supervision techniques. Fundamental characteristics of good supervisors and common characteristics found in poor supervisors are identified through a series of short case studies. There are also cases and discussion dealing with teaching assistants and effectively assigning responsibilities to assistants.

Designed For

CPA Firm staff with 2-3 years of experience


To enable experienced staff to advance more quickly to higher levels of responsibility and to become more profitable to their firms by helping them better plan and efficiently complete audits, supervise staff, review working papers and interact with partners and clients.


Out-of-class work involves pre-course reading materials, case assignments, and various assessments (e.g. quizzes, discussion notes, etc.).


By registering for this program and, accordingly, receiving the eMaterials, you're acknowledging that you understand both the copyright restrictions on your eMaterials and the CTCPA cancellation policy.

This blended-learning option allows three days of content to be delivered in two days of class attendance. Out-of-class work involves pre-course reading materials, case assignments, and various assessments (e.g. quizzes, discussion notes, etc.).

Non-Member Price $624.00

Member Price $499.00