This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.


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.

Check your knowledge

Take a knowledge check to evaluate your proficiencies and find related learning resources.

Get started

Drive Your Competitive Edge with Audit Quality

Hear tips on how to identify and address risks in your system of quality control, thereby making your firm’s audit practice more profitable.

Video Audit Foundational

Pay attention to nonfinancial measures when performing audits

This article discusses why nonfinancial data can be just as important as dollars and cents when detecting fraud.

Article Audit Intermediate

What now? Responding to a subsequent discovery of fact

The AICPA standards help guide the appropriate response when relevant facts come to light after financial statements or audit reports have been issued.

Article Audit Foundational

Audit Data Standards Library

This page provides access to the audit data standards established by the The AICPA Assurance Services Executive Committee.

Article Data analytics Foundational

Understanding the Impact of Legalized Marijuana on the CPA Profession

This roundtable webcast discusses the impact of legalized marijuana on the CPA profession and provides questions for practitioners to think about.

Video Audit Foundational

Data analytics helps auditors gain deep insight

Technology provides opportunity to test full data sets rather than just samples.

Article Data analytics Foundational

How coordination enables compliance with the group audits standard

Learn how proper coordination between the group auditor and component auditors enables compliance with the standards.

Article Audit Intermediate

New challenges in a delicate process: Difficulties presented by FASB's going-concern standard

This article examines the new going concern look-forward period, disparities with audit guidance, and a new triggering threshold.

Article Going concern Foundational

5 ways to overcome confirmation bias

Following this five-step process can help auditors avoid a common psychological trap and the risk that they will overlook important contradictory evidence.

Article Audit Foundational

Viewing cyber-security through a COSO lens

This article explores a COSO report which discusses how the 2013 internal control framework can help organisations evaluate and manage cyber-risks.

Article Internal control Foundational

Qualitative considerations for allocating materiality to components in a group audit

There is a lot to consider when evaluating the allocation of materiality to components in a group audit. This article discusses some of the details.

Article Audit Intermediate

How to use COSO to assess IT controls

This article shows the steps organizations can follow to understand their organization’s IT system and its controls, and assess the effectiveness of those controls.

Article IT controls Intermediate