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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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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
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
The next frontier in data analytics
This article discusses why CPAs and organizations need to learn to use advanced technology to predict and achieve outcomes.
Article Practice growth Intermediate
When to Conduct Audits Under PCAOB Standards and GAAS
This article clarifies when it is appropriate to conduct audits under PCAOB standards and under generally accepted auditing standards (GAAS).
Article Audit Foundational
Five Ways Finance Pros Can Use Data to Unlock Business Opportunities
This blog post presents five suggestions to help your company gain a competitive advantage by becoming a data-centric organization.
Article Data analytics Foundational
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