Surgent's Audit Skills Training: Level 2 - Staff Accountant- Consecutive 2-Day Course (2AUD)

Course Details


Thursday, October 10, 2019

3:00am – 11:00am

Field of Study

Auditing (Governmental)

Course Number


CPE Credit

8.0 hours CPE credit

Level of Knowledge



Surgent McCoy CPE, LLC




Level 2 prepares less-experienced staff for assuming a greater level of responsibility on engagements. Once staff have "gotten their feet wet" by participating on a few engagements, this course will help auditors thoughtfully reflect on their experiences, and help to take basic knowledge to the next level. This course will include many real-life case studies for common audit areas assigned to staff in the first year.


Each module includes a lecture followed by in-class group case studies and activities. In this two-day course, the following two-hour modules will be presented:

  • Day 1:
    • Compilations and reviews: Performing effective and efficient compilations and reviews
    • A/R and revenue: Auditing accounts receivable, including external confirmation requirements
    • Property, plant, and equipment: Auditing PP&E, including leases      
    • Inventory: Auditing basic inventory - performing physical inventory observations
  • Day 2:
    • A/P, accrued expenses, and debt: Auditing liabilities, including debt classification and covenants
    • Analytical procedures: Analytical procedure fundamentals used in an audit
    • Sampling: Audit sampling fundamentals
    • Financial statement reporting: Financial statement drafting and reporting fundamentals


  • Perform effective and efficient compilations and reviews
  • Describe the fundamentals of strong analytical procedures on an audit
  • Explain the fundamentals of sampling for attribute testing and substantive purposes
  • Perform high quality audit procedures for common audit areas in nonpublic entities
  • Discuss the financial statement drafting and issuance process, including significant elements of the auditor’s report
  • Be familiar with the results of the numerous case studies, exercises, and illustrations that reinforce key learning points throughout the course

Designed For

Staff accountants with 4-12 months of audit experience

Registration for this course has passed.

Course Pricing

Member Fee

Applicable if you are a HSCPA member in good standing.

Non-Member Fee

Applicable if you are not a HSCPA member.

Your Price $339.00

CPE Choice

Learn more about CPE Choice.
This course does not qualify for CPE Choice.

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