Auditing and assurance services are important services provided by CPAs. Auditing and Other Assurance Services is a course that will describe auditing and assurance services. This course will identify the different types of audits and the different types of assurance services. This course will define the importance of ethics in the CPA and auditing professions. This course will describe the different organizations that create and enforce ethical guidelines. Finally, this course will describe the importance of independence for auditors.

Learning Objectives

At the end of this course, students will be able to:

• Identify the purpose of performing audit services.
• Identify the purpose of assurance services.
• Recognize the different types of assurance services.
• Recognize the different types of audits.
• Identify the organizations that provide ethical standards and guidelines.
• Recognize the different areas of the principles of professional conduct.