On-Demand Video
On-Demand Video
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Designed to be a companion to New Staff: Practical Application, this curriculum provides a groundwork of conceptual knowledge for all future learning to be built upon. The courses in this curriculum provide a framework of knowledge that will build a successful auditor and member of the firm.

This curriculum introduces the audit from the firm’s perspective, covering core concepts that staff need to understand early in their careers, including the dynamics of in-firm and client relationships. With this knowledge, and the hands-on learning provided in New Staff: Practical Application, first-year audit staff will possess the skills they need to succeed. 

  • Understand the purpose of an audit
  • Understand the phases of an audit and the different types of procedures performed during each phase
  • Understand the functions of common working papers, including the trial balance, lead sheets, and financial statements
  • Identify key concepts and techniques of interpersonal behavior and communication
  • Recall the basics of the audit risk model, including assertions
  • Identify the purpose and importance of audit documentation and the fundamental principles and their application

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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