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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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Applying Professional Skepticism in an Audit
This interactive webcast uses case studies to provide an overview of professional skepticism, including what it is and why it is important in audit engagements.
Webcast Audit Foundational
Investment Companies - AICPA Audit and Accounting Guide
Provides authoritative how-to accounting and auditing advice, including implementation guidance and illustrative financial statements and disclosures.
Publication Authoritative guidance Intermediate
Experienced In-Charge/Senior - Auditing Revenue Recognition
Created for the experienced in-charge/senior auditor, this module is aimed at helping you plan and perform test work in audits which meet current and upcoming...
Course – Online Audit Foundational
Audit Staff Essentials Experienced In-Charge/Senior
Designed specifically for senior auditors, Level 4 training provides information and best practices that focus on increasingly advanced audit topics. From broad...
Course – Online Audit Intermediate
Experienced In-Charge/Senior - Engagement Management and Supervision
Addresses issues which may be getting in the way of you attaining greater efficiency in the audit, as well as raising the productivity of staff under your supervision.
Course – Online Audit Foundational
Experienced In-Charge/Senior - Auditing Estimates and Fair Value Measurements Part II
A continuation of some of the important requirements and perspectives in auditing estimates and fair values which are often identified as challenging topical audit areas.
Course – Online Audit Intermediate
Experienced In-Charge/Senior - Auditing Estimates and Fair Value Measurements - Part I
An overview of some of the important requirements and perspectives in auditing estimates and fair values, topical areas often identified as challenging and the source...
Course – Online Audit Intermediate
Experienced In-Charge/Senior - Using a Service Organization and the Use of a Specialist
Covering what you need to know about your responsibilities when your client engages a service organization, this CPE course will explore how and when to refer to...
Course – Online Audit Intermediate
Experienced In-Charge/SeniorConcluding the Audit - Reporting and Engagement Administration
Covering steps to wrap up the audit engagement, this course covers the common procedures and documentation requirements related to finalizing an engagement, including...
Course – Online Audit Intermediate
Experienced In-Charge/Senior - Complex Topics in an Audit
A review of the four complex and problematic audit areas, leases, pensions, equity and taxes, and their associated risks.
Course – Online Audit Intermediate
Experienced In-Charge/Senior - Overview of Financial Reporting
A review of the four complex and problematic audit areas, leases, pensions, equity and taxes, and their associated risks.
Course – Online Audit risk assessment Intermediate
Experienced In-Charge/Senior - Risk Assessment and Advanced Internal Control
Covering key considerations regarding risk assessment, including with respect to internal control, this CPE course will analyze information regarding deficiencies and...
Course – Online Internal control Intermediate
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