On-Demand


1.5 CPE

New Staff: Core Concepts - What is an Audit?

On-Demand
1.5 CPE

Learning Objectives

Recognize the general concept of an audit, its importance, and what an auditor does and does not do when performing an audit.;Identify the importance of the concepts of independence and professional skepticism in an audit.;Recall the principles that apply to auditors contained in the AICPA Code of Professional Conduct.;Recall and distinguish between the definitions of attest and assurance services and the related levels of service.;Recognize the various standard setters and the professional standards they promulgate.

Major Topics

Overall objectives of the audit;Who does an auditor work for?;Attest and assurance services and levels of service;Independence and professional skepticism;Overview of the AICPA Code of Professional Conduct;Overview of the peer review process

CPE Credits Available

1.5 CPE
1.5
Auditing

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Accounting & Auditing
  • Accounting and Auditing
  • Emerging Professional

Prerequisites

None

Advanced Preparation

None

Intended Audience

Recently onboarded staff;First-year staff;Firms that want consistent training and level setting

Provider

AICPA

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