This site uses cookies to store information on your computer. Some are essential to make our site work; others help us improve the user experience. By using the site, you consent to the placement of these cookies. Read our privacy policy to learn more.


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.

Check your knowledge

Take a knowledge check to evaluate your proficiencies and find related learning resources.

Get started

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