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. 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