Audit Staff Essentials - New Staff Core Concepts

Available Until Sunday, April 30, 2023


14.50 Credits

Member Price $549.00

Non-Member Price $755.00


As you take on new audit roles and responsibilities, you’ll want to have in place a strong conceptual groundwork for all future audit learning.

Part of Audit Staff Essentials (ASE), Level 1: New Staff: Core Concepts focuses on the skills and knowledge needed to perform duties commonly assigned to first-year audit staff.

Level 1 covers the audit from the firm’s perspective. On this level, you’ll learn about the core concepts and the dynamics of in-firm and client relationships.


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

Designed For

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


Recognize the audit’s purpose, phases, and procedures performed during each phase of an audit. Distinguish between the performance requirements of preparation, compilation and review engagements. Identify key concepts and techniques of interpersonal behavior and communication. Recall the importance of professional skepticism and identify when and how to use professional judgment and skepticism in the audit. Recall the basics of the audit risk model, including assertions. Recognize the different qualities of audit evidence and the techniques used to obtain evidence in order to form an opinion on the financial statements and related disclosures. Identify the purpose and importance of audit documentation and the fundamental principles and their application.


The format for this self-study program is audio, video, and interactive elements. You will receive an email from the AICPA with access information for this product.

Non-Member Price $755.00

Member Price $549.00