Audit Staff Essentials - New Staff Core Concepts

  • Monday, May 1, 2017 – Monday, April 30, 2018

  • 12.5

Designed to be a companion to New Staff: Practical Application, this curriculum provides a groundwork of conceptual knowledge for all future learning to be built upon. The courses in this curriculum provide a framework of knowledge that will build a successful auditor and member of the firm.

This curriculum introduces the audit from the firm's perspective, covering core concepts that staff need to understand early in their careers, including the dynamics of in-firm and client relationships. With this knowledge, and the hands-on learning provided in New Staff: Practical Application, first-year audit staff will possess the skills they need to succeed.


Understand the purpose of an audit
Understand the phases of an audit and the different types of procedures performed during each phase
Understand the functions of common working papers, including the trial balance, lead sheets, and financial statements
Identify key concepts and techniques of interpersonal behavior and communication
Recall the basics of the audit risk model, including assertions
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

Additional Information

Designed For

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


American Institute of CPAs

Field of Study


Course Number


Level of Knowledge


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