Staff Training — Level I

Level I contains eight individual courses on audit areas typically assigned to junior staff. Level I reinforces the need for professional skepticism through the use of a video reenactment based on an actual case in which a young auditor made some common mistakes that landed his firm in court. In another course, using a video reenactment of a brainstorming session, staff members work through a dynamic case study, applying SAS No. 99 techniques to uncover fraud. The audit documentation course incorporates the important new auditing standard, SAS No. 103.

Objectives: 

• Maintain professional skepticism
• Evaluate internal controls
• Assess audit risk, materiality and financial statement assertion
• Apply auditing standards regarding fraud
• Perform audit tests on cash, fixed assets, accounts payable, debt and liabilities
• Prepare audit documentation

Courses: All courses are included on CD-ROM (1 disk) or
available individually on On-Demand format (see below)

Prerequisite: One to ten months of public accounting experience

Note: The CPE On-Demand course will be accessible immediately after completing the purchase process. Access instructions will be shown on the Order Confirmation Screen and also included in the Order Confirmation Email.

Staff Training — Level II
Staff Training — Level III