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Technical

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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Annual Accounting and Auditing Workshop

Get up-to-date on the latest standards, including accounting, auditing, compilation, preparation, and review.

Course – Textbook Audit Foundational

Yellow Book: Government Auditing Standards, 2011 Revision

An excellent baseline of information for accountants planning or conducting engagements in accordance with Generally Accepted Government Auditing Standards (“Yellow...

Course – Online,   Course – Textbook Yellow Book requirements Foundational

Audit documentation: Tips for getting it right

This article discusses three common misconceptions about documentation that can derail an otherwise high-quality audit.

Article Audit Foundational

Rethinking the audit

This article explores how technological innovations are changing the way audits are performed and why auditors need to be ready to use new tools to gain insight from...

Article Audit Foundational

FASB New Not-for-Profit Standard: Maintaining Auditor Independence

This blog post discusses several areas where auditors can help clients implement the new standard.

Article Audit Intermediate

4 Things to Know About the New Going Concern Auditing Standard

This blog post discusses how the new going concern standard will help auditors plan and conduct their audits.

Article Going concern Foundational

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

Not-for-Profit Accounting and Auditing: Practical Cases for CPAs

This CPE course uses case studies and real-world scenarios to help you navigate the key issues that arise in not-for-profit accounting and auditing.

Course – Textbook Financial statement presentation 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

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

Top considerations for 2016 audit cycle

This article highlights key areas auditors need to consider during the 2016 audit cycle

Article Audit Intermediate