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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An excellent baseline of information for accountants planning or conducting engagements in accordance with Generally Accepted Government Auditing Standards (Yellow...
This article discusses three common misconceptions about documentation that can derail an otherwise high-quality 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...
This blog post discusses several areas where auditors can help clients implement the new standard.
This blog post discusses how the new going concern standard will help auditors plan and conduct their audits.
This article discusses the appropriate methods organizations should use in implementing continuous auditing procedures.
This article discusses the new AICPA Auditing Standards Board going concern standard.
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.
This article explains the concept of "psychological safety" and its impact on CPA firms, with particular focus on audit teams.
This blog post outlines a few of the many significant benefits of a strong internal control system.
This article highlights key areas auditors need to consider during the 2016 audit cycle