Staff Training - Level I

Level I contains eight individual courses on audit areas typically assigned to junior staff. Level I reinforces the need for professional skepticism through the use of a video reenactment based on an actual case in which a young auditor made some common mistakes that landed his firm in court. In another course, using a video reenactment of a brainstorming session, staff members work through a dynamic case study, applying SAS No. 99 techniques to uncover fraud. The audit documentation course incorporates the important new auditing standard, SAS No. 103.

Objectives: 

• Maintain professional skepticism
• Evaluate internal controls
• Assess audit risk, materiality and financial statement assertion
• Apply auditing standards regarding fraud
• Perform audit tests on cash, fixed assets, accounts payable, debt and liabilities
• Prepare audit documentation

Courses: All eight courses are included in the CD-ROM format (1 disk) and in the complete On-Demand Series. Courses are also available individually in the On-Demand format:

Also of interest:
Staff Training — Level II
Staff Training — Level III