The audit risk model is explained for new audit staff who will learn how the model is used at various stages in an audit.
Learning Objectives
- Learning Outcomes
- Recognize common concerns faced by new staff when beginning their first job in a CPA firm.
- Identify the roles filled by new staff in CPA firms and on audit engagement teams, including the basics regarding their expected work and common issues they might encounter.
- Recall professional standards related to issues such as client confidentiality and working paper security.
