The roadmap
External Audit Associate
The first two years in an audit firm: workpapers, evidence and the testing that supports an opinion.
Built forFor someone preparing to work as a External Audit Associate.
When you need it
The first two years in an audit firm: workpapers, evidence and the testing that supports an opinion.
The decision it supports
See the role's complete levels, choose a starting point, and know the practical evidence that closes each level before moving on.
What you receive
External Audit Associate roadmap and evidence file
The track produces a reviewable workpaper, a reconciliation that closes the difference, a written analysis supported by figures.
An example you can inspect
First-level example: The workpaper and the evidence
What makes evidence sufficient and appropriate. Then Cross-referencing and tying workpapers together. It closes with a reviewable workpaper.
Continue the workflow
- Keep your starting point and progressAvailable now
These are the role's levels in full. Find your starting point to see where you enter.
- 1The workpaper and the evidence
- What makes evidence sufficient and appropriate.
- Cross-referencing and tying workpapers together.
Audit evidence: from assertion to bounded conclusion
Audit documentation: a file that supports the opinion
Closes with a workbook
- 2Balance testing
- Confirmations, stock counts and analytical procedures.
- Cut-off testing over revenue and expense.
Confirmations: external evidence under auditor control
Analytical procedures: expectation before explaining a deviation
Cut-off testing: event before journal date
Closes with a reconciliation
- 3Misstatements and communication
- Accumulating uncorrected misstatements and judging materiality.
- Discussing a finding with the client without losing the position.
Uncorrected misstatements: from accumulation to judgement
Client communication: fact, evidence and decision without losing independence
Closes with an analysis