Introduction to Audit

New to auditing or looking for audit CPE courses for beginners that explain how a financial statement audit fits together from start to finish? Our Introduction to Audit collection provides a practical overview of the audit process and the core concepts every new auditor should understand.

The collection includes four self-study courses eligible for 4.0 CPE credits. Rather than focusing on one narrow auditing standard, the courses connect the major phases of an audit - from understanding the auditor's responsibilities and assessing audit risk to planning the engagement, establishing materiality, obtaining audit evidence, and completing supervision, documentation, and review.

Topics covered include:

• The auditor's responsibilities in a financial statement audit
• Audit risk and the overall audit process
• Audit planning and materiality
• Obtaining sufficient appropriate audit evidence
• Supervision, documentation, and review of audit work

Further details

The collection follows the audit in the same order an engagement unfolds. It begins with the purpose of a financial statement audit, the responsibilities of an independent auditor, and the concept of audit risk under PCAOB auditing standards and U.S. generally accepted auditing standards (U.S. GAAS). That foundation helps learners understand why auditors perform the procedures they do before moving into the mechanics of planning an engagement.

The next course focuses on audit planning and materiality, including how the auditor's risk assessment and materiality judgments influence the nature, timing, and extent of audit procedures. From there, the collection turns to audit evidence - what constitutes sufficient appropriate audit evidence, how auditors evaluate information used as evidence, how external information is considered, and how the work of management's specialists may affect the audit.

The final course addresses the disciplines that support audit quality throughout the engagement: supervision, documentation, and review. By the end of the collection, learners can see the audit as one connected process rather than a series of isolated requirements.

Who will benefit

These courses are intended for new audit staff, professionals transferring into assurance, and accountants who want to understand what auditors are doing and why. They are also useful as a structured refresher for experienced professionals who want to reconnect planning, risk, evidence, documentation, supervision, and review into one coherent view of the audit process.

Value proposition

Purchase all 4 courses for $299 instead of $480 if purchased separately—a savings of $181.

Interested in group discounts? Contact us today to learn more.