The Audit Senior/Audit Manager Test is designed to assess the knowledge and understanding of candidates for roles that focus on auditing external financial statements in public practice accounting firms.
The test will be most appropriate for candidates with at least 2 years audit experience, and up to the level of an Audit Manager with 5 or more years experience.
Test takers do not need to be qualified members of a recognized professional accounting body, but at a minimum, should be working towards qualified membership.
As the test is designed to assess skills relevant under IFRS or US GAAP, it will be relevant in most countries. However, the test is unlikely to be appropriate for internal auditors, unless their work revolves around financial reporting standards.