<p>As you rapidly gain experience in the auditing profession, the responsibilities of the staff accountant grow exponentially. Progressing from the base-line audit skills covered in Level 1 training that allow a new auditor to perform their roles, Level 2 training covers those skills that are required for experienced staff accountants need to audit more complex and subjective areas such as accounts receivable and investments and to plan and appropriately perform sampling and analytical procedures.</p>