AICPA & CIMA

Audit Staff Essentials

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Develop your staff.

In a firm’s short list of priorities, attracting and retaining qualified staff ranks among the highest. Demonstrate your support and commitment to your staff, and ensure your audit practice meets the highest quality standards.

With four progressive levels, the AICPA’s Audit Staff Essentials curriculum can help your staff excel early on in their careers. The application-based learning format provides real-world issues and solutions, so your staff has the necessary training to successfully perform their role in an audit.

Choose from a variety of delivery methods:

  • Virtual and on-site programs may be purchased for 10+ participants at your location. Use an AICPA instructor or supply your own.
  • Audit Boot Camp provides the opportunity to learn in a small group setting at various dates in popular U.S. locations.
  • On-demand programs allow individuals to learn at their own pace, time and location.
  • Combine the above formats to create a program that is just right for your firm.

Available bundles.


Level 1 of Audit Staff Essentials is designed to build foundational knowledge of audit concepts and techniques for new staff.
  • What Is an Audit?
  • Nuts and Bolts: Preparation, Compilation, and Review Engagements
  • Introduction to Professional Skepticism - Part I
  • Introduction to Professional Skepticism - Part II
  • Understanding the Audit Process
  • Audit Evidence
  • New Auditor's Role on the Engagement Team
  • Key Character Traits and Interpersonal Skills for Auditors
  • Working Papers and Working Paper Documentation in a Financial Statement Audit
  • Introduction to the Audit Risk Model

Audit Staff Essentials Level 2 focuses on the skills and knowledge needed to perform duties commonly assigned to first-year audit staff.
  • Introduction to Analytical Procedures in an Audit
  • Fundamentals of Using Data Analytics in an Audit
  • Fraud Considerations in a GAAS Audit
  • Auditing Cash and Cash Equivalents
  • Auditing Accounts Receivable
  • Auditing Inventory
  • Auditing Prepaid and Other Current Assets
  • Auditing Property, Plant, and Equipment and Leases
  • Auditing Accounts Payable and Accrued Expenses
  • Auditing Debt

In this level staff learn how to apply best practices for increasingly advanced audit topics.
  • Further Auditing Procedures
  • Risk Assessment
  • Engagement Management and Supervision
  • Working Paper Review
  • Understanding the Concept of Sampling
  • Understanding the Concept of Sampling Substantive Sampling
  • Auditing Contingent Liabilities and Going Concern
  • Auditing Investments
  • Auditing Intangible Assets and Goodwill Research Tools

Designed specifically for senior auditors, Level 4 training provides information and best practices that focus on increasingly advanced audit topics.
  • Engagement Management and Supervision
  • Risk Assessment and Advanced Internal Control
  • Auditing Revenue Recognition
  • Auditing Estimates and Fair Value Measurements - Part I
  • Auditing Estimates and Fair Value Measurements - Part II
  • Complex Topics in an Audit
  • Using a Service Organization and Use of a Specialist
  • Overview of Financial Reporting
  • Concluding the Audit - Reporting and Engagement Administration

Why choose us?

Expertise

We don't just train on policy, we help evolve and define it.

Flexibility

We set the dates and times that work for your organization’s schedule.

Savings

We eliminate staff travel time and expenses.

Future-ready

We pioneered future-ready strategies, resources and insights.