Behavioral concepts and other nontechnical skills are explained for new staff looking to achieve success in public accounting.
Learning Objectives
- Learning Outcomes
- Recall the professional responsibilities for an auditor as prescribed by generally accepted auditing standards (GAAS).
- Identify the individual procedures that collectively represent the pre-engagement activities of an audit.
- Identify additional key concepts and their importance, including assertions, materiality, and risk assessment.
- Recall the individual procedures that collectively represent the majority of test work performed during an audit.
- Identify common procedures to finalize an audit.
