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Audit Skills Training: Level 3 – Experienced Staff- Consecutive 2-Day Course (3AUD)

  • Format In-Firm Training
  • Credits 8
  • Level Intermediate
  • Field of Study Auditing (Technical) (8)

To Schedule In-Firm Training, please contact us:


Level 3 focuses on transitioning staff auditors to performing more complex audit procedures, and assuming more responsibilities related to handling financial reporting issues. This course builds on the technical experiences of auditors to introduce them to the tips and techniques necessary to assume responsibility on larger engagements with increased audit risk, including considering audit report modifications.

Major Topics

Each module includes a lecture followed by in-class group case studies and activities. In this two-day course, the following two-hour modules will be presented:
  • Day 1:
    • Code of conduct: Independence considerations when performing attest services
    • Fraud risk considerations: Assessing fraud risk in a financial statement audit
    • Risk-based audit concepts: Identifying and evaluating audit risk
    • Internal controls: Internal control testing for operating effectiveness
  • Day 2:
    • Cash and investments: Auditing common investments
    • A/R and revenue: Auditing revenue recognition
    • Analytical procedures: Substantive analytic procedures
    • Financial statement reporting: Financial reporting complex issues

Learning Objectives

  • Explain how to properly safeguard independence when performing both attest and nonattest services
  • Describe how to alter the nature, timing, and extent of audit procedures to be commensurate with assessed risk of material misstatement, including fraud risk
  • Discuss how a proper evaluation of the design and operating effectiveness of internal control could impact assessed risk of material misstatement
  • Explain significant risks such as revenue recognition and fair value of investments
  • Draft complex footnotes and properly modify auditor reports for emphasis-of-matters
  • Be familiar with the results of the numerous case studies, exercises, and illustrations that reinforce key learning points throughout the course

Who should take this course:

Experienced staff with 1-2 busy seasons of experience


Familiarity with SASs and FASBs








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