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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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 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 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 clarifies when it is appropriate to conduct audits under PCAOB standards and under generally accepted auditing standards (GAAS).
This blog post presents five suggestions to help your company gain a competitive advantage by becoming a data-centric organization.