Assurance Essentials

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 finan…