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Assurance

About this topic

CPAs are expected to maintain a level of competence to meet the profession’s technical and ethical standards, and provide valuable services to the public, employers and clients. Based on the AICPA Competency Framework: Assurance, these learning resources are designed to help you understand the knowledge and skills necessary to perform high-quality compilation, review, attest, and audit engagements. You’ll also find resources here to support your advisory and consulting engagements.

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A framework for continuous auditing: Why companies don’t need to spend big money

This article discusses the appropriate methods organizations should use in implementing continuous auditing procedures.

Article Internal audit Intermediate

ASB issues new going concern auditing standard

This article discusses the new AICPA Auditing Standards Board going concern standard.

Article Going concern Foundational

How to deal with dysfunctional people at work

Is your organization disrupted by bullying or other damaging behaviors? This article shares 6 strategies for taking a stand.

Article Influence Intermediate

Millennial talent strategy for CFOs

This article shares thoughts from experts about how to work with millennials for your benefit and theirs.

Article Team building Advanced

Find a mentor, land a new job

This article takes us on a journey through a mentoring relationship.

Article Coaching & mentoring Intermediate

Strategies for promoting diversity and inclusion

This article shares a few general guidelines to follow when trying to make your business more diverse and inclusive.

Article Team building Intermediate

Why audit teams need the confidence to speak up

​This article explains the concept of "psychological safety" and its impact on CPA firms, with particular focus on audit teams.

Article Audit Foundational

How to sponsor diversity in the leadership ranks

This article discusses sponsorship programs as an effective approach to developing leadership.

Article Coaching & mentoring Advanced

Calculating a mentor's effect on salary and retention

This article discusses how a methodical approach to analysing personnel data could help organisations retain employees and save money.

Article Coaching & mentoring Advanced

Text Me Not: Hidden Perils of Modern Communication for CPAs

Responding to text messages from clients could have legal, privacy and security implications. This blog post suggests some guidelines to consider.

Article Communication Foundational

4 Critical Reasons Startups and Smaller Organizations Need Internal Control

This blog post outlines a few of the many significant benefits of a strong internal control system.

Article Internal control Foundational

Tips for first-year auditors

This article offers helpful suggestions, including tips on being conscientious and diligent, for new auditors navigating their first year

Article Firm operations Foundational