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Audit Staff Essentials – New Staff Core Concepts (Complete Bundle) 2022


As you take on new audit roles and responsibilities, you’ll want to have in place a strong conceptual groundwork for all future audit learning.

Part of Audit Staff Essentials (ASE), Level 1: New Staff: Core Concepts focuses on the skills and knowledge needed to perform duties commonly assigned to first-year audit staff.

Level 1 covers the audit from the firm’s perspective. On this level, you’ll learn about the core concepts and the dynamics of in-firm and client relationships. Available separately, Level 1’s courses include:

What Is an Audit?
Nuts and Bolts: Preparation, Compilation, and Review Engagements
Introduction to Professional Skepticism – Part I
Introduction to Professional Skepticism – Part II
Understanding the Audit Process
Audit Evidence
New Auditor’s Role on the Engagement Team
Key Character Traits and Interpersonal Skills for Auditors
Working Papers and Working Paper Documentation in a Financial Statement Audit
Introduction to the Audit Risk Model

Learning Objectives
  • 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.
Major Topics
  • Audit basics
  • New auditor’s role in an engagement
  • Key communication skills
  • Working papers and documentation
  • Audit risk model
  • Professional skepticism
AICPA - Durham
Course Level
CPE Field of Study
Who Should Attend

Recently on-boarded staff
First-year staff
Firms that want consistent training and level setting



Advanced Preparation


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Audit Staff Essentials – New Staff Core Concepts (Complete Bundle) 2022

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