New Staff: Core Concepts - What is an Audit?
This CPE course covers topics important for new audit staff members, including who an auditor actually works for, the overall objectives of an audit, levels of service, professional standards, and much more.
NASBA Field of Study
Lynford Graham, Tom Noce
This CPE course can be purchased individually, or as a part of the Audit Staff Essentials – New Staff: Core Concepts staff training bundle.
Learn about the overall objectives of an audit, as well as common issues that are important to new staff who have little to no firm experience. In this CPE self-study course, you will explore:
- Who an auditor actually works for
- What types and levels of service firms provide
- Standards auditors follow and who sets those standards
- The peer review process
Also, understand the AICPA Code of Professional Conduct, the ethical rules auditors work under.
- Recently onboarded staff
- First-year staff
- Firms that want consistent training and level setting
- Overall objectives of the audit
- Who does an auditor work for?
- Attest and assurance services and levels of service
- Independence and professional skepticism
- Overview of the AICPA Code of Professional Conduct
- Overview of the peer review process
- Recognize the general concept of an audit, its importance, and what an auditor does and does not do when performing an audit.
- Identify the importance of the concepts of independence and professional skepticism in an audit.
- Recall the principles that apply to auditors contained in the AICPA Code of Professional Conduct.
- Recall and distinguish between the definitions of attest and assurance services and the related levels of service.
- Recognize the various standard setters and the professional standards they promulgate.
Group ordering for your team
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