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On-Demand Video
On-Demand Video
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About this item

Designed as the companion to New Staff: Core Concepts, this curriculum focuses on the skills and knowledge needed to perform the duties commonly assigned to first-year audit staff.

Along with insight related to the audit process, this curriculum includes practical, hands-on training for:

  • internal controls
  • substantive testing
  • financial statement captions
  • fraud considerations
  • analytical procedures
  • and much more

Give yourself or your staff the strong conceptual foundation and hands-on skillset to be successful, both on the first few engagements and throughout a career, with this comprehensive training curriculum. Recall the basics of internal control, including using the work of others.

  • Identify the key concerns regarding fraud considerations in a GAAS audit.
  • Recall the purpose and procedures regarding analytical procedures and their use in an audit.
  • Identify the audit procedures typically performed by new staff in the following areas and match them to stated audit objectives and relevant assertions:
  • Cash and cash equivalents
  • Accounts receivable
  • Inventory
  • Prepaid and other current assets
  • Property, plant, and equipment
  • Accounts payable
  • Debt

AICPA is the sponsor of record for any CPE earned for this product.  You will not see CPE earned from this product in your OSCPA transcript unless you add it manually by using the external training feature.

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