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