Your Pathway from New Auditor to Engagement Leader
Audit Staff Essentials
Build the skills you need for the audit role you have today and the responsibilities you are preparing to take on next.
ASE is a comprehensive audit training curriculum designed to take staff from new hire through experienced senior in four progressive levels. Whether you are learning core audit concepts, applying procedures for the first time, preparing to supervise and review work, or leading complex engagements, ASE helps you build technical, professional and leadership capabilities for the responsibilities ahead.
Build the skills you need for the audit role you have today and the responsibilities you are preparing to take on next.
ASE is a comprehensive audit training curriculum designed to take staff from new hire through experienced senior in four progressive levels. Whether you are learning core audit concepts, applying procedures for the first time, preparing to supervise and review work, or leading complex engagements, ASE helps you build technical, professional and leadership capabilities for the responsibilities ahead.
Why Choose Audit Staff Essentials?
Structured progression: Four levels align learning with the responsibilities auditors typically perform as their careers advance.
Real-world application: Practical examples connect audit concepts to workplace expectations for today’s auditors.
Current audit learning: Updated technical content reflects current guidance, standards and audit practices, with enhanced data analytics coverage where applicable.
Flexible ways to learn: Choose individual courses to address a specific skill need or complete a full level for broader role preparation.
Comprehensive pathway value: Follow the full pathway for the most comprehensive development experience from new auditors through engagement leaders.
Customizable learning formats: Online self-study supports individual enrollment, while a custom-built program supports firm wide learning needs.
Why Choose Audit Staff Essentials?
Structured progression: Four levels align learning with the responsibilities auditors typically perform as their careers advance.
Real-world application: Practical examples connect audit concepts to workplace expectations for today’s auditors.
Current audit learning: Updated technical content reflects current guidance, standards and audit practices, with enhanced data analytics coverage where applicable.
Flexible ways to learn: Choose individual courses to address a specific skill need or complete a full level for broader role preparation.
Comprehensive pathway value: Follow the full pathway for the most comprehensive development experience from new auditors through engagement leaders.
Customizable learning formats: Online self-study supports individual enrollment, while a custom-built program supports firm wide learning needs.
New Staff: Core Concepts
Build confidence from day one.
WHO THIS LEVEL IS FOR
Designed for new audit professionals who need a strong foundation before taking on audit assignments.
Build foundational knowledge of the purpose and process of an audit, audit evidence, risk model fundamentals and professional skepticism. New Staff- Core Concepts also introduces the workplace expectations that help new staff understand how to contribute as audit professionals. It is ideally taken with New Staff- Practical Application.
Be ready to understand core audit concepts, apply professional skepticism, and begin contributing with greater confidence.
New Staff: Core Concepts
Build confidence from day one.
WHO THIS LEVEL IS FOR
Designed for new audit professionals who need a strong foundation before taking on audit assignments.
Build foundational knowledge of the purpose and process of an audit, audit evidence, risk model fundamentals and professional skepticism. New Staff- Core Concepts also introduces the workplace expectations that help new staff understand how to contribute as audit professionals. It is ideally taken with New Staff- Practical Application.
Be ready to understand core audit concepts, apply professional skepticism, and begin contributing with greater confidence.
New Staff: Practical Application
Develop practical skills for first-year audit work.
WHO THIS LEVEL IS FOR
Designed for new and first-year audit staff who are ready to apply core concepts to common audit responsibilities.
Strengthen the skills and knowledge used to perform duties commonly assigned to first-year audit staff. Through practical learning, develop capability in audit procedures, risk assessment, internal controls, substantive testing, fraud considerations, analytical procedures and data analytics applications.
Be ready to execute core audit procedures with greater confidence in today’s audit environment.
New Staff: Practical Application
Develop practical skills for first-year audit work.
WHO THIS LEVEL IS FOR
Designed for new and first-year audit staff who are ready to apply core concepts to common audit responsibilities.
Strengthen the skills and knowledge used to perform duties commonly assigned to first-year audit staff. Through practical learning, develop capability in audit procedures, risk assessment, internal controls, substantive testing, fraud considerations, analytical procedures and data analytics applications.
Be ready to execute core audit procedures with greater confidence in today’s audit environment.
Experienced Staff / New In-Charge
Prepare to manage audit areas and guide the work of others.
WHO THIS LEVEL IS FOR
Designed for experienced audit staff and new in-charge auditors preparing for greater engagement responsibility.
Move from completing assigned work to managing audit areas, reviewing work and supporting team performance. Experienced Staff/New In-Charge develops capability in engagement management, supervision, review responsibilities, audit strategy and staff coaching while applying best practices to increasingly advanced audit topics.
Be ready to take on in-charge responsibilities, lead assigned audit areas, and support the development of other team members.
Experienced Staff / New In-Charge
Prepare to manage audit areas and guide the work of others.
WHO THIS LEVEL IS FOR
Designed for experienced audit staff and new in-charge auditors preparing for greater engagement responsibility.
Move from completing assigned work to managing audit areas, reviewing work and supporting team performance. Experienced Staff/New In-Charge develops capability in engagement management, supervision, review responsibilities, audit strategy and staff coaching while applying best practices to increasingly advanced audit topics.
Be ready to take on in-charge responsibilities, lead assigned audit areas, and support the development of other team members.
Experienced In-Charge / Senior
Lead complex engagements with confidence and professional judgment.
WHO THIS LEVEL IS FOR
Designed for experienced in-charge auditors and senior auditors responsible for leading engagements and navigating complex audit areas.
Develop the technical and leadership capabilities needed to manage complexity and support high-quality audit outcomes. Experienced In-Charge/ Senior- covers advanced topics including revenue recognition, estimates and judgments, tax considerations, financial reporting, risk assessment, engagement leadership, and audit conclusions and opinions.
Be ready to lead engagements, address complex audit matters and exercise sound professional judgment.
Experienced In-Charge / Senior
Lead complex engagements with confidence and professional judgment.
WHO THIS LEVEL IS FOR
Designed for experienced in-charge auditors and senior auditors responsible for leading engagements and navigating complex audit areas.
Develop the technical and leadership capabilities needed to manage complexity and support high-quality audit outcomes. Experienced In-Charge/ Senior- covers advanced topics including revenue recognition, estimates and judgments, tax considerations, financial reporting, risk assessment, engagement leadership, and audit conclusions and opinions.
Be ready to lead engagements, address complex audit matters and exercise sound professional judgment.
Start where you are. Grow where you're going.
ASE is designed as a progressive pathway, but its modular structure allows you to select the courses and levels that match your learning needs. Complete levels provide cost savings compared with purchasing all included courses separately, while the full pathway offers the most comprehensive development experience at a discounted price.
Start where you are. Grow where you're going.
ASE is designed as a progressive pathway, but its modular structure allows you to select the courses and levels that match your learning needs. Complete levels provide cost savings compared with purchasing all included courses separately, while the full pathway offers the most comprehensive development experience at a discounted price.
Discounts & Group Training
PCPS Members Discount
Private Companies Practice Section (PCPS) members save an additional 10% on Audit Staff Essentials. Simply log into this website with your AICPA member user account, and click here to obtain the discount code to enter during checkout. Should you have any questions or encounter any issues, please contact the AICPA Service Center at 888-777-7077 or service@aicpa.org. Find out more information on PCPS Membership.
Group Training
Need a solution for your team or firm? Call 800.634.6780 (option 1) for more information or complete a brief online form.
Discounts & Group Training
PCPS Members Discount
Private Companies Practice Section (PCPS) members save an additional 10% on Audit Staff Essentials. Simply log into this website with your AICPA member user account, and click here to obtain the discount code to enter during checkout. Should you have any questions or encounter any issues, please contact the AICPA Service Center at 888-777-7077 or service@aicpa.org. Find out more information on PCPS Membership.
Group Training
Need a solution for your team or firm? Call 800.634.6780 (option 1) for more information or complete a brief online form.
FAQ
Is Audit Staff Essentials designed for individuals or firms?
Both. Individuals can enroll in the online self-study format to sharpen their skills or build new skills to help them to progress to the next level in their career. Firms can choose from any format for their staff training, or to supplement existing training programs within the firm.
Where should I start?
Start with the level that best matches your current role and responsibilities. Levels 1 and 2 build foundational knowledge and practical application. Level 3 is recommended for audit staff with 2–3 years of experience, and Level 4 for those with 3–4 years of experience.
Do I need to complete every level in order?
The levels provide a recommended progression, but ASE is modular. You can mix and match courses or levels based on your knowledge, role and development needs.
Is it possible to buy the individual courses within a training level or do we have to buy the entire level?
Yes. You may purchase individual modules or a complete level. Individual courses provide targeted flexibility, while a complete level offers broader role preparation and cost savings compared with purchasing all included courses separately.
How long do I have to complete an online course?
ASE online courses are available for one year from the date you purchase the course.
Who should I contact to inquire about a customized offering for my team or firm, or if I have additional questions about the program?
You can contact a representative by calling 800.634.6780 (option 1) for information.