Free learning pathL0–L4

Audit

Build the foundations, methods and work samples used in audit roles.

An entry-level learning direction with educational tasks; check target-role requirements.

Practice setWork-sample templateJobs, resources and experiences

Your learning checklist

Required items: 0 / 10 completed or already known

Device storage

Next: Read a role through its responsibilities

Checklist statuses are self-reported; exercise scores are recorded separately. You can reset any item.

L0

Know the role

  1. Read a role through its responsibilitiesRequired

    Translate a role description into three observable learning goals.

L1

Build foundations

  1. Spreadsheet formulas and reconciliationRequired

    Build a sourced calculation table with an independent check.

  2. Statistics, samples and uncertaintyOptional

    Describe a distribution and its limits of inference.

  3. Financial statement assertionsRequired

    Independently: Distinguish existence, completeness and cutoff scenarios.

  4. Ledgers and trial balanceRequired

    Independently: Check debit/credit entries and balance movements in a fictional ledger.

L2

Develop core skills

  1. Audit evidenceRequired

    Independently: Connect each exception to evidence and unresolved questions.

  2. Processes and controlsRequired

    Independently: Map procure-to-pay and identify a key control.

  3. Risk and procedure matchingRequired

    Independently: Propose different procedures for omissions and overstatement.

L3

Practise scenarios

  1. Research, citation and argumentRequired

    Write a sourced analytical paragraph with limitations.

  2. Exceptions and adjustmentsRequired

    Independently: Create an exception log with original amount, proposal and evidence.

  3. Workpapers and bounded conclusionsOptional

    Independently: Document purpose, inputs, steps, findings and unresolved items.

L4

Build a work sample

  1. Present an inspectable work sampleRequired

    Submit a work sample with method, results and reflection.

Try a practice set

Calculations and choices receive immediate checks. Review open responses yourself against the rubric. All examples are educational.

1. Book balance is 120 and supporting amount 105. Difference?
2. Which direction is relevant to omitted liabilities?
3. After the exceptions and adjustments task, state one assumption, one supporting fact and one condition that would change your conclusion.

Educational reconciliation and evidence workpaper

For this educational reconciliation and evidence workpaper, bound the problem to one educational scenario. List inputs and assumptions, preserve calculations and distinguish findings from missing evidence.

Define the question, scope and success criteria of this educational reconciliation and evidence workpaper.

Record data, source links, dates, units and assumptions.

Write reproducible steps with calculations, evidence or a process map.

Separate observations, interpretation and recommendations.

List unknowns, validation steps and conditions that change the conclusion.

Work-sample checklist