In this, the fifth and final of the comprehensive Audit Staff Essentials series, focuses on the more advanced areas of the audit for experienced seniors and to provide guidance, examples and exercises to build the skills to successfully obtain the audit evidence necessary in these areas. In addition to the technical knowledge necessary, this course provides an overview of the common responsibilities of experienced seniors, including a refresher on the important concepts of public interest, ethics and professional skepticism, as well as a deeper discussion of internal control, including evaluating material weaknesses and significant deficiencies. Also included will be a discussion of quality control standards and how they interact with the auditing standards. This course will provide discussion, examples and exercises that focus on the increasingly advanced topics that experienced seniors will commonly be tasked with including estimates, fair value measurement, service organizations and their effect on the audit, and other advanced topics such as taxes, leases, financial instruments and pensions. Additionally, the course will dedicate time to concluding an audit.