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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Hear tips on how to identify and address risks in your system of quality control, thereby making your firm’s audit practice more profitable.
This article discusses why nonfinancial data can be just as important as dollars and cents when detecting fraud.
The AICPA standards help guide the appropriate response when relevant facts come to light after financial statements or audit reports have been issued.
This roundtable webcast discusses the impact of legalized marijuana on the CPA profession and provides questions for practitioners to think about.
Learn how proper coordination between the group auditor and component auditors enables compliance with the standards.
This article examines the new going concern look-forward period, disparities with audit guidance, and a new triggering threshold.
Following this five-step process can help auditors avoid a common psychological trap and the risk that they will overlook important contradictory evidence.
This article explores a COSO report which discusses how the 2013 internal control framework can help organisations evaluate and manage cyber-risks.
There is a lot to consider when evaluating the allocation of materiality to components in a group audit. This article discusses some of the details.
This article shows the steps organizations can follow to understand their organization’s IT system and its controls, and assess the effectiveness of those controls.