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Assurance Essentials

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Assurance Essentials

Ce cours fait partie de Spécialisation "CPA Licensure Prep: Advanced Auditing and Attestation"

Instructeur : William Karalius

Inclus avec

4 modules

Obtenez un aperçu d'un sujet et apprenez les principes fondamentaux.

niveau Intermédiaire

Expérience recommandée

6 heures à compléter

Planning flexible

Apprenez à votre propre rythme

4 modules

Obtenez un aperçu d'un sujet et apprenez les principes fondamentaux.

niveau Intermédiaire

Expérience recommandée

6 heures à compléter

Planning flexible

Apprenez à votre propre rythme

Ce que vous apprendrez

Differentiate between audits, reviews, and agreed-upon procedures and evaluate their level of assurance.
Explain the responsibilities of auditors and financial statement preparers, including independence, internal controls, and evidence requirements.

Compétences que vous acquerrez

Catégorie : Auditing
Catégorie : Certified Public Accountant
Catégorie : External Auditing
Catégorie : Public Accounting
Catégorie : Client Services
Catégorie : Risk Analysis
Catégorie : Regulatory Affairs
Catégorie : Audit Planning
Catégorie : Financial Auditing
Catégorie : Generally Accepted Auditing Standards
Catégorie : Internal Controls
Catégorie : Risk Management Framework
Catégorie : Auditors Report

Détails à connaître

Certificat partageable

Ajouter à votre profil LinkedIn

Récemment mis à jour !

mars 2026

Évaluations

5 devoirs

Enseigné en Anglais

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Ce cours fait partie de la Spécialisation "CPA Licensure Prep: Advanced Auditing and Attestation"

Lorsque vous vous inscrivez à ce cours, vous êtes également inscrit(e) à cette Spécialisation.

Apprenez de nouveaux concepts auprès d'experts du secteur
Acquérez une compréhension de base d'un sujet ou d'un outil
Développez des compétences professionnelles avec des projets pratiques
Obtenez un certificat professionnel partageable

Il y a 4 modules dans ce cours

By the end of this course, you’ll understand how assurance and attestation services strengthen financial reporting, support public trust, and shape the responsibilities of CPAs and their clients. You’ll learn how audits, reviews, and agreed-upon procedures differ in scope and purpose—and how professional standards guide each engagement.

This course explores the real-world dynamics of CPA-client relationships, auditor independence, internal control evaluation, risk assessment, and evidence gathering. You’ll examine both sides of the engagement: what auditors are responsible for, and what financial statement preparers must do to ensure a successful audit. You’ll also explore the growing demand for CPAs, the structure of the profession, and the regulatory environment that governs assurance services. What makes this course unique is its applied, judgment-focused approach. Rather than memorizing definitions, you’ll analyze how assurance services operate in practice, how professional responsibilities intersect, and why financial transparency is critical to markets and stakeholders.

In this module, you'll discover the high level details around one of the most impactful services a CPA firm can provide to companies around the globe: assurance services. You'll examine the concepts behind the value added from various assurance services and how they compare to non-assurance services that CPA firms generally perform. By the end of the module, you'll be prepared to recognize common assurance services and how CPA firms enhance information through the performance of such services.

Inclus

5 vidéos3 lectures2 devoirs

5 vidéosTotal 31 minutes

Instructor Introduction and Course Overview4 minutes
Assurance Service Concepts8 minutes
Attestation Service Concepts8 minutes
Non-Assurance Vs. Assurance6 minutes
CPAs and CPA Firms6 minutes

3 lecturesTotal 55 minutes

Course Outline5 minutes
Attestation Engagements25 minutes
CPA Firms and Services25 minutes

2 devoirsTotal 30 minutes

Graded Assessment: Module 120 minutes
Assurance and Attestations10 minutes

In this module, you'll discover the details about three of the most common attestation engagements performed by a CPA firm. You'll examine the concepts behind the value added from various attestation services and how they vary in the level of assurance they provide to the client. By the end of the module, you'll be prepared to recognize common attestation services and how CPA firms enhance information through the performance of such services.

Inclus

4 vidéos2 lectures1 devoir

In this module, you'll explore the primary relationships between CPA firms performing assurance services and the clients that hire the CPA firm. You'll also learn about the responsibilities the auditor has in an audit engagement along with the responsibilities client management has when it comes to preparing the financial statements. By the end of the module, you'll be prepared to recognize multiple nuances regarding the CPA-client relationship in an audit.

Inclus

4 vidéos3 lectures1 devoir

4 vidéosTotal 28 minutes

CPA and Client Relationships8 minutes
The Demand for CPAs6 minutes
Auditor's Responsibilities7 minutes
Responsibilities of the Financial Statement Preparers7 minutes

3 lecturesTotal 65 minutes

CPA-Client Relationships25 minutes
Auditor Responsibilities in the Real World15 minutes
Financial Statement & Audit Responsibilities25 minutes

1 devoirTotal 20 minutes

Practice Assessment: Module 320 minutes

This final module brings everything together. You'll review key concepts from the course and apply what you've learned to real-world business situations. By stepping back and looking at the key benefits of assurance services, you'll strengthen your ability to operate within a CPA form be able to better handle CPA firms who perform assurance services on the company you work for.

Inclus

1 vidéo2 lectures1 devoir

Obtenez un certificat professionnel

Ajoutez ce titre à votre profil LinkedIn, à votre curriculum vitae ou à votre CV. Partagez-le sur les médias sociaux et dans votre évaluation des performances.

Instructeur

William Karalius

University of California, Santa Barbara

12 Cours3 024 apprenants

Offert par

University of California, Santa Barbara

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Foire Aux Questions

This course is part of a CPA Licensure Preparation series and is designed to support learning and exam readiness. Completing this course does not by itself qualify you for CPA licensure or guarantee eligibility to sit for the CPA Exam. CPA licensure requirements vary by state and are determined by individual state boards of accountancy. Learners should consult their state board to confirm education and exam requirements.

To access the course materials, assignments and to earn a Certificate, you will need to purchase the Certificate experience when you enroll in a course. You can try a Free Trial instead, or apply for Financial Aid. The course may offer 'Full Course, No Certificate' instead. This option lets you see all course materials, submit required assessments, and get a final grade. This also means that you will not be able to purchase a Certificate experience.

When you enroll in the course, you get access to all of the courses in the Specialization, and you earn a certificate when you complete the work. Your electronic Certificate will be added to your Accomplishments page - from there, you can print your Certificate or add it to your LinkedIn profile.