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.
Format
Online
NASBA Field of Study
Auditing
Level
Basic
CPE Credits
1.5
Author(s)
Lynford Graham, Tom Noce
Availability
1 year
Product Number
161012
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
2 to 5 registrants
Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.
Start order6+ registrants
We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org
Contact usThe Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.
Ratings and reviews
Log in to apply your member discount.