Recognize the audit's purpose, phases, and procedures performed during each phase of an audit.;Distinguish among 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.

Audit basics;New auditor's role in an engagement;Key communication skills;Working papers and documentation;Audit risk model;Professional skepticism