|Full time Accounting Educator:||None|
In this, the first of four comprehensive Audit Staff Essentials courses, first year staff will be provided with the foundational knowledge they will need to be successful, not only on their first few engagements, but throughout their careers. The information presented in this course will plant the roots of a successful auditor and member of the firm. From introducing the audit from the perspective of the firm, rather than the classroom, to understanding the dynamics of in-firm and client relationships, this course stresses the core knowledge that an auditor will need for life. Along with preparing an auditor to have early success with the firm, this course introduces concepts that auditors will need to successfully for successful career progression. With this knowledge, and the information found in our New Staff: Practical Application offering for new staff, first year audit staff will possess the skills they will need to perform functions common to their level.
The OSCPA has partnered with the Idaho Society of CPAs
- First-year auditors
- Firms that want consistent training and level setting
- Recognize the audit's purpose, phases, and procedures performed during each phase of an audit.
- Distinguish between the performance requirements of preparation, compilation and review engagements.
- Identify key concepts and techniques of interpersonal behavior and communication.
- Recall the importance of professional skepticism and identify when and how to use professional judgment and skepticism in the audit.
- Recall the basics of the audit risk model, including assertions.
- Recognize the different qualities of audit evidence and the techniques used to obtain evidence in order to form an opinion on the financial statements and related disclosures.
- Identify the purpose and importance of audit documentation and the fundamental principles and their application.
- Audit basics
- New auditor’s role in an engagement
- Key communication skills
- Working papers and documentation
- Audit risk model
- Professional Skepticism
Kurt G. Oestreicher, CPA, has been employed by Oestriecher & Company; CPA’s since 1986 and has been partner in charge of accounting and auditing services since 1994. He has also served as an Adjunct Instructor of Accounting at Louisiana State University at Alexandria and Northwestern State University.
Kurt functions in many capacities for the Louisiana Society of CPAs on its board and varying committees. He is Past President of the LCPA and past President of the Central Louisiana Chapter of Society of Louisiana CPAs. He is a member of the AICPA and has served on the Accounting and Review Services Committee, which issues the Statements on Standards for Accounting and Review Services. He is currently serving 2 three year terms on the AICPA Joint Trial Board. He received the Outstanding Discussion Leader Award from the Louisiana Society of CPAs in 1998, 2006, and 2010, and the AICPA Outstanding Discussion Leader Award in 2007, 2008, and 2009, and 2010.