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 started32 Results
Drive Your Competitive Edge with Audit Quality
Hear tips on how to identify and address risks in your system of quality control, thereby making your firm’s audit practice more profitable.
Video Audit Foundational
Pay attention to nonfinancial measures when performing audits
This article discusses why nonfinancial data can be just as important as dollars and cents when detecting fraud.
Article Audit Intermediate
What now? Responding to a subsequent discovery of fact
The AICPA standards help guide the appropriate response when relevant facts come to light after financial statements or audit reports have been issued.
Article Audit Foundational
Audit Data Standards Library
This page provides access to the audit data standards established by the The AICPA Assurance Services Executive Committee.
Article Data analytics Foundational
Understanding the Impact of Legalized Marijuana on the CPA Profession
This roundtable webcast discusses the impact of legalized marijuana on the CPA profession and provides questions for practitioners to think about.
Video Audit Foundational
Data analytics helps auditors gain deep insight
Technology provides opportunity to test full data sets rather than just samples.
Article Data analytics Foundational
How coordination enables compliance with the group audits standard
Learn how proper coordination between the group auditor and component auditors enables compliance with the standards.
Article Audit Intermediate
New challenges in a delicate process: Difficulties presented by FASB's going-concern standard
This article examines the new going concern look-forward period, disparities with audit guidance, and a new triggering threshold.
Article Going concern Foundational
5 ways to overcome confirmation bias
Following this five-step process can help auditors avoid a common psychological trap and the risk that they will overlook important contradictory evidence.
Article Audit Foundational
Viewing cyber-security through a COSO lens
This article explores a COSO report which discusses how the 2013 internal control framework can help organisations evaluate and manage cyber-risks.
Article Internal control Foundational
Qualitative considerations for allocating materiality to components in a group audit
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.
Article Audit Intermediate
How to use COSO to assess IT controls
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.
Article IT controls Intermediate
Explore Topics
© 2024 Association of International Certified Professional Accountants. All rights reserved.