Course ID: ASE1

Audit Staff Essentials — New Staff: Core Concepts

In this, the first of four comprehensive Audit Staff Essentials courses, first year staff will be provided with the foundational knowledge they will need to be successful, not only on their first few engagements, but throughout their careers. The information presented in this course will plant the roots of a successful auditor and member of the firm. From introducing the audit from the perspective of the firm, rather than the classroom, to understanding the dynamics of in-firm and client relationships, this course stresses the core knowledge that an auditor will need for life. Along with preparing an auditor to have early success with the firm, this course introduces concepts that auditors will need to successfully for successful career progression. With this knowledge, and the information found in our New Staff: Practical Application offering for new staff, first year audit staff will possess the skills they will need to perform functions common to their level.

Learning Objectives

• Recognize the audit’s purpose, phases, and procedures performed during each phase of an audit.
• Distinguish between the performance requirements of preparation, compilation and review engagements.
• Identify key concepts and techniques of interpersonal behavior and communication.
• Recall the importance of professional skepticism and identify when and how to use professional judgment and skepticism in the audit.
• Recall the basics of the audit risk model, including assertions.
• Recognize the different qualities of audit evidence and the techniques used to obtain evidence in order to form an opinion on the financial statements and related disclosures.
• Identify the purpose and importance of audit documentation and the fundamental principles and their application.

Major Topics

• Audit basics • New auditor’s role in an engagement • Key communication skills • Working papers and documentation • Audit risk model • Professional Skepticism

Advanced Preparations


Who Should Attend

First-year auditors

Firms that want consistent training and level setting

Fields of Study




CPE Credits


This course is available for your group as:


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