• Recognize the audit’s purpose, phases, and procedures performed during each phase of an audit.
• Distinguish between 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

None.