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Continuing Professional Education · Self-Study
Audit Staff Training
Built from primary sources · statutes, standards & official guidance
- CPE credits
- 8 CPE credits
- Lessons
- 8 lessons
- Field of study
- Auditing
- Pass requirement
- 70% to pass
Lessons
0 of 8 completed- Engagement economics: budgets, realization & the business of auditingNot started~88 min
- Workpaper Discipline — Documentation That Survives ReviewNot started~87 min
- Audit Evidence Fundamentals: Relevance, Reliability & PersuasivenessNot started~88 min
- Analytical Procedures: Expectations, Precision & InvestigationNot started~87 min
- Sampling in practice: selection, projection & evaluationNot started~88 min
- Professional skepticism: judgment, bias & the questioning mindNot started~89 min
- Supervision & Review: Getting Feedback That Makes You BetterNot started~88 min
- Common Deficiencies: What Peer Review & Inspections Keep FindingNot started~87 min
Progress is saved in this browser. Each lesson's final exam requires a score of 70% or higher to earn that lesson's CPE credit.
Course details
Program information
- Delivery method
- QAS Self-Study
- Program level
- Foundational — Foundational-level: the course teaches core execution discipline — documentation, evidence, analytics, sampling, skepticism, supervision — at the level of staff and new in-charge auditors, not advanced specialty judgment.
- Prerequisites
- None. Designed for first- and second-year auditors and seniors moving into in-charge roles.
- Advance preparation
- None
- Final exam
- 70% to pass · Unlimited retakes; each lesson's final exam allows repeated attempts. · Questions and answer options are presented in fixed order on every attempt.
- Content last reviewed
- 2026-09-22
- Accessibility
- Slide decks are text-based HTML. Voice narration (where produced) is accompanied by its full written script on the Listen tab. Worksheet keyboard operability and screen-reader behavior have not been formally tested.
- Complaint resolution
- Draft — pending attorney and CPA review. Email support with your full name, contact information, course title, and a description of the issue, including relevant dates and supporting detail.
CPE credit basis
NASBA word-count formula: (words ÷ 180 + questions × 1.85) ÷ 50, rounded down. Narration of the text adds no separate minutes. Claimed credit never exceeds computed credit.
| Lesson | Words | Questions | Computed | Claimed |
|---|---|---|---|---|
| 1. Engagement economics: budgets, realization & the business of auditing | 9,105 | 20 | 87.6 min · 1.5 credits | 1 credit |
| 2. Workpaper Discipline — Documentation That Survives Review | 9,034 | 20 | 87.2 min · 1.5 credits | 1 credit |
| 3. Audit Evidence Fundamentals: Relevance, Reliability & Persuasiveness | 9,176 | 20 | 88 min · 1.5 credits | 1 credit |
| 4. Analytical Procedures: Expectations, Precision & Investigation | 9,008 | 20 | 87 min · 1.5 credits | 1 credit |
| 5. Sampling in practice: selection, projection & evaluation | 9,139 | 20 | 87.8 min · 1.5 credits | 1 credit |
| 6. Professional skepticism: judgment, bias & the questioning mind | 9,391 | 20 | 89.2 min · 1.5 credits | 1 credit |
| 7. Supervision & Review: Getting Feedback That Makes You Better | 9,156 | 20 | 87.9 min · 1.5 credits | 1 credit |
| 8. Common Deficiencies: What Peer Review & Inspections Keep Finding | 9,011 | 20 | 87.1 min · 1.5 credits | 1 credit |
Please read
Educational material only. This course is for continuing professional education and does not constitute authoritative interpretation of GAAS. Verify all requirements against current primary sources. Standards change; this course reflects research conducted in September 2026.