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Audit Skills Training for CPAs & Accounting Professionals

Five levels of 2-hour on-demand modules covering the full audit engagement lifecycle — from risk assessment and internal controls to reporting and quality management. Mix and match any 8 modules or buy individually.

$399

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Package includes:

  • Any 8 modules of your choice across all 5 levels — save more than 40% vs. individual pricing
  • 5 levels covering associate through manager-level audit skills
  • 39 on-demand webcast modules, each worth 2 CPE credits (4 CPE for select modules)
  • No prerequisites — dive directly into the modules most relevant to your role
  • 12 months of access from purchase date per module

Buying for a team of 10 or more? Contact us at (484) 588-4197 or email our team to learn about firm pricing.

CPA completing audit skills training on a laptop
Interested in firm-wide audit training? Learn more about enterprise CPE

The Surgent Customized Audit Skills Training Program is a library of 2-hour on-demand webcast modules organized into five progressive levels — designed to match content with job responsibilities at every stage of an audit career. Courses have no prerequisites, so you can select the most applicable material and begin immediately.

Each module includes a printable course PDF, an online exam for 2 CPE credits, and 12 months of access from the date of purchase. Higher levels focus on the skills required for more experienced senior associate and manager-level positions.

Buying for a team? Contact us for firm pricing.

Audit Skills Modules

Purchase any 8 modules with the Audit Skills Package ($399) and save more than 40%, or buy individual modules below at $89 each (select Level 4–5 modules are $129 for 4 CPE).

Level 1 — Foundations

Transitioning to the Accounting Profession (A1S1)

Level 1  2 CPE

Build the professional habits, communication skills, and foundational mindset needed for a successful start in public accounting.

Introduction to the Audit Process and Risk Assessment (A1S2)

Level 1  2 CPE

Learn the end-to-end audit engagement process and the fundamentals of identifying and assessing audit risk.

Fundamentals of Internal Controls (A1S3)

Level 1  2 CPE

Understand the purpose and structure of internal control systems and how auditors evaluate control design and operating effectiveness.

Performing Preparation, Compilation, Review & Engagements (A1S4)

Level 1  2 CPE

Gain a practical overview of SSARS engagements — preparation, compilation, and review — and the standards governing each.

A Practical Guide to Auditing Cash and Cash Equivalents (A1S5)

Level 1  2 CPE

Apply real-world audit procedures to the cash cycle, including bank confirmations, reconciliations, and cutoff testing.

Auditing Property, Plant & Equipment (A1S6)

Level 1  2 CPE

Cover the audit procedures for PP&E, including additions, disposals, depreciation, and capitalization policies.

Auditing Accounts Payable, Accrued Expenses and Debt (A1S7)

Level 1  2 CPE

Understand the unique risks in liability-side auditing and learn procedures for testing completeness of AP, accruals, and long-term debt.

Audit Documentation Requirements (A1S8)

Level 1  2 CPE

Learn the documentation standards required by GAAS and best practices for preparing workpapers that withstand peer review.

Level 2 — Core Procedures

Auditing Accounts Receivable: An Overview (A2S1)

Level 2  2 CPE

Apply confirmations, aging analysis, and allowance estimation procedures to the accounts receivable cycle.

Performing Inventory Observations (A2S2)

Level 2  2 CPE

Learn the procedures and professional judgment required for effective inventory observation and count testing.

Essentials of Audit Sampling (A2S3)

Level 2  2 CPE

Understand statistical and nonstatistical sampling approaches and how to determine appropriate sample sizes for tests of controls and substantive procedures.

Fraud Risk Assessment Basics (A2S4)

Level 2  2 CPE

Learn the auditor's responsibilities for fraud risk assessment under AU-C Section 240 and practical procedures for identifying and responding to fraud risks.

A Guide to Auditing Common Investments (A2S5)

Level 2  2 CPE

Cover audit procedures for equity securities, debt instruments, and alternative investments including valuation, classification, and disclosure testing.

Preparing and Reviewing Client Prepared Financial Statements (A2S6)

Level 2  2 CPE

Understand the auditor's responsibilities when working with client-prepared financial statements and disclosures.

Compilations, Review, and Attestation Engagements (A2S7)

Level 2  2 CPE

Deepen your understanding of SSARS compilation and review standards and the auditor's role in attestation engagements.

Performing Effective and Efficient Analytical Procedures (A2S8)

Level 2  2 CPE

Learn how to design and execute analytical procedures as both risk assessment tools and substantive tests of account balances.

Level 3 — Intermediate Skills

Effective Techniques for Auditing Contingencies and Going Concern (A3S1)

Level 3  2 CPE

Learn to evaluate and audit contingent liabilities, commitments, and assess going concern indicators and management's disclosures.

Testing Internal Control and Reporting Deficiencies (A3S2)

Level 3  2 CPE

Move beyond identifying control weaknesses to evaluating severity, aggregating deficiencies, and communicating findings to management and those charged with governance.

Accounting for and Auditing Inventory (A3S3)

Level 3  2 CPE

Cover the accounting complexities of inventory — cost flow methods, NRV, obsolescence — alongside the procedures for testing existence, completeness, and valuation.

Reviewing Audit Workpapers (A3S4)

Level 3  2 CPE

Develop the skills to perform effective workpaper reviews — identifying deficiencies, coaching staff, and ensuring documentation meets professional standards.

Accounting and Auditing Revenue (A3S5)

Level 3  2 CPE

Apply ASC 606 concepts to audit testing of revenue recognition — including contract identification, performance obligations, and disclosure requirements.

Accounting for and Auditing Leases (A3S6)

Level 3  2 CPE

Navigate ASC 842 from an audit perspective — including right-of-use asset and lease liability testing, classification, and disclosure review.

Successful Communication (A3S7)

Level 3  2 CPE

Develop the written and verbal communication skills critical to client relationships, team collaboration, and delivering findings effectively.

Accounting for and Auditing Complex Investments (A3S8)

Level 3  2 CPE

Extend investment audit skills to complex instruments — derivatives, fair value measurements, and alternative investments requiring specialist involvement.

Level 4 — Senior Associate

Performing Effective Accounting Research (A4S1)

Level 4  2 CPE

Learn to navigate the FASB Codification and authoritative guidance efficiently to resolve complex accounting questions encountered in engagements.

Audit Quality Update (A4S2)

Level 4  2 CPE

Stay current on AICPA and PCAOB audit quality initiatives, common deficiency areas, and what the latest peer review findings mean for your practice.

Audit Accounting Estimates (A4S3)

Level 4  2 CPE

Apply the updated guidance on auditing accounting estimates, including management's process, retrospective review, and specialist use under SAS 143.

SAS 134 and Other Reporting Considerations (A4S4)

Level 4  2 CPE

Understand the revised auditor's report under SAS 134 and related reporting requirements, including Key Audit Matters and emphasis-of-matter paragraphs.

Management Fundamentals (A4S5)

Level 4  4 CPE

Build the management and leadership skills needed to transition from practitioner to team leader — including delegation, performance management, and strategic communication.

Understanding and Testing General IT Controls (A4S6)

Level 4  2 CPE

Learn to identify, understand, and test general IT controls — including access controls, change management, and IT operations — and their impact on the financial statement audit.

Accounting Hot Topics (A4S7)

Level 4  2 CPE

Stay current on emerging and complex accounting issues — including recent FASB ASU activity, practice issues, and frequent areas of misapplication.

Level 5 — Manager & Senior Leadership

Evaluating Sufficiency and Appropriateness of Audit Evidence (A5S1)

Level 5  2 CPE

Develop the professional judgment skills to evaluate whether audit evidence obtained is sufficient and appropriate to support the audit opinion.

Effective Communications with Management and Those Charged with Governance (A5S2)

Level 5  2 CPE

Master the audit communication requirements under AU-C 260 and 265 and develop the skills to deliver findings with clarity and professionalism.

Coaching Skills for Managers and Supervisors (A5S3)

Level 5  4 CPE

Build the coaching and feedback skills that distinguish exceptional managers — including structured coaching conversations, performance support, and developing staff potential.

Critical Conversations: Having the "Hard to Have" Discussions (A5S4)

Level 5  2 CPE

Learn a framework for navigating difficult conversations at work — including performance issues, conflict, and high-stakes client situations.

Using the Work of a Specialist and Internal Audit (A5S5)

Level 5  2 CPE

Understand the standards governing the use of management's specialists, auditor's specialists, and internal audit functions as part of the external audit.

Accounting and Auditing Credit Losses Under ASC 326 (A5S6)

Level 5  2 CPE

Apply the CECL model (ASC 326) from both an accounting and audit perspective — including model evaluation, data inputs, and disclosure review.

Quality Management and Peer Review (A5S7)

Level 5  2 CPE

Understand SQMS 1 and SQMS 2 requirements, how they affect firm-level quality management systems, and what peer reviewers are looking for.



Surgent's Audit Skills Training is ideal for professionals who:

Entry-level auditors building foundational skills

Are new to the audit profession

Levels 1 and 2 provide structured, practical training on the fundamentals every new associate needs — from risk assessment to documentation requirements.

Mid-career auditors expanding their skill set

Want to fill specific skill gaps

No prerequisites — choose the modules most relevant to your current role and engagement experience, regardless of level.

Senior auditors and managers

Are transitioning to senior or manager roles

Levels 4 and 5 cover management fundamentals, coaching, quality management, and the advanced technical skills required at the senior level.

Firms building structured audit training programs

Work at a firm building a training curriculum

The tiered level structure maps directly to staff seniority, making it easy for firms to build a consistent, on-demand audit training program.

Auditors staying current on standards

Need to stay current on audit standards

Modules on SAS 134, ASC 326, SQMS, and audit quality updates keep experienced practitioners aligned with the latest guidance from AICPA and PCAOB.

Flexible on-demand learning format

Prefer flexible, on-demand learning

Every module is an on-demand webcast with 12 months of access — complete training on your own schedule, at your own pace.

Audit Skills Training FAQs

How does the Audit Skills Package work?
Purchase the Audit Skills Package ($399) and you get access to any 8 modules of your choice across all 5 levels. You select which modules you want after purchase. This saves you more than 40% compared to buying 8 individual modules at $89 each.

Do I need to complete the levels in order?
No. There are no prerequisites for any module. You can start with whichever modules are most relevant to your current role and engagement experience — whether that's Level 1 fundamentals or a Level 4 or 5 advanced topic.

What format are the modules?
Each module is a 2-hour on-demand webcast (4 hours for select modules at Levels 4 and 5). Every module includes a printable course PDF, an online exam, and 12 months of access from the date of purchase. All modules award CPE credit upon successful completion of the online exam.

Are these courses NASBA-approved?
Yes. Surgent CPE is registered with NASBA as a sponsor of continuing professional education. All Audit Skills Training modules are NASBA-approved and accepted for CPE credit in all 50 states and Washington, D.C.

Can my firm purchase this for a team?
Yes. For teams of 10 or more, contact our enterprise team at (484) 588-4197 or email us to discuss firm pricing and volume options. You can also explore Surgent's firm CPE solutions for group subscriptions.

Where can I browse related accounting and auditing courses?
Explore the full catalog here: Accounting & Auditing CPE Courses. For fraud-specific training, see the Fundamentals of Fraud in Accounting Certificate.

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