Audit Staff Essentials - New Staff Core Concepts

Audit concepts and techniques you can use throughout your career

As you take on new audit roles and responsibilities, you'll want to develop a strong conceptual groundwork for all future audit learning.

You'll gain the skills and knowledge needed to perform duties commonly assigned to first-year audit staff.

Scaffolded learning to grow your skills

水平 1 covers the audit from the firm's perspective. You'll learn the core concepts and the dynamics of in-firm and 客户端 relationships, 课程包括:

• 什么是审计?
• Nuts and Bolts: Preparation, Compilation, and Review Engagements
• Introduction to Professional Skepticism
• 加深职业怀疑
• 了解审计流程
• 审计证据
• 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

当与 水平 2 - New Staff: Practical Application, this level will help you become a successful auditor and firm member right from the start!

关于 Audit Staff Essentials − Your audit learning journey

从头到尾, Audit Staff Essentials (ASE) provides the training roadmap and support you need along your career journey. Designed to help you master your current position and excel in each phase of your career, this self-study series offers four levels that cover hands-on technical skills, 概念上的专业知识, 软技能培训.

定期更新, this series is perfect for individual staff members or as a comprehensive group training program for firms.

Get ready to position yourself or your staff members to become successful auditors and essential firm members. 水平包括:

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

谁将受益

• 最近入职的员工
• 第一年的员工
• Firms that want consistent training and level setting

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• 审计基础知识
• 审计风险模型
• 专业的怀疑
• 关键沟通技巧
• Working papers and documentation
• Professional standards and behavior
• New auditor's role in an engagement

学习成果

• Recognize the audit's purpose, phases, and procedures performed during each phase of an audit.
• Distinguish among 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.