Foundational audit knowledge

You will need a strong fundamental understanding of audit concepts as you take on new audit roles and responsibilities. Audit Staff Essentials (ASE), Level 2 focuses on the skills and knowledge needed to perform duties commonly assigned to first-year audit staff.

Practicing basic concepts essential to your role

You will learn the audit process through practical, hands-on training related to the system of internal control, substantive testing, fraud considerations, analytical procedures, and much more. Level 2 courses include:

• Introduction to Internal Controls
• Introduction to Analytical Procedures in an Audit
• Fundamentals of Using Data Analytics in an Audit
• Fraud Considerations in a GAAS Audit
• Auditing Cash and Cash Equivalents
• Auditing Accounts Receivable and the Allowance for Doubtful Accounts
• Auditing Inventory and Inventory Valuation
• Auditing Prepaid and Other Current Assets
• Auditing Property, Plant, and Equipment
• Auditing Accounts Payable and Accrued Expenses
• Auditing Debt

Start your career off right

When taken together with Level 1 - New Staff: Core Concepts, this level will help you become a successful auditor and firm member right from the start!

About Audit Staff Essentials - Taking you on your audit learning journey.

From start to finish, Audit Staff Essentials (ASE) provides the training roadmap and support you need along your career journey. Designed to help you master your current position and excel in each phase of your career, this self-study series offers four levels that cover hands-on technical skills, conceptual expertise, and soft skill training.