This course describes auditing and assurance services, identify the different types of audits and the different types of assurance services, define the importance of ethics in the CPA and auditing professions, describe the different organizations that create and enforce ethical guidelines, and describe the important of independence for auditors.

Learning Objectives
  • 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.
Last updated/reviewed: August 13, 2023
Course Search
18 Reviews (89 ratings)

Reviews

5
Member's Profile
The course over performing auditing and other assurance services is a solid overview with a great deal of detailed information and focus on rules, standards and ethics.
5
Member's Profile
Very well structured. The course materials provided a great overview of the topic and very clear. The pace allowed for a proper understanding of the topic.
5
Member's Profile
I enjoyed this material very much. I think the distinction between assurance and attestation was clearly defined and the ethics content was great.
5
Anonymous Author
good synopsis, well laid out, clear and comprehensive. there are a lot of slides but it is easy to read and easy to find the relevant sections
5
Anonymous Author
Great class - covers the basics of Auditing in a concise and clear manner. Presentation was well-organized and easy to follow.
4
Anonymous Author
Good Course, materials supporting instruction and were well written. Test questions were easy to understand.
4
Anonymous Author
I'm wondering if this course can count for ethics credit for CPA's and a good portion covered this topic.
4
Member's Profile
Good course with some trickier exam questions, but overall the course did well to prepare for the exam.
4
Anonymous Author
Informative course. Provided some very good insights on the various types of processional services
5
Member's Profile
Great course giving a detailed overview of the different types of assurance services for CPAs
5
Anonymous Author
This is a good informative review that helped me refresh about assurance services. Thank you!
5
Member's Profile
Thorough course on performing an audit and all of the rules CPAs must follow and principles.
5
Member's Profile
The material had a good structure, clear definitions, and included relevant excerpts.
5
Member's Profile
I thought the course materials provided a great overview of the topic discussed.
5
Member's Profile
Very well structured. The pace allow,for,proper understanding of the topics
5
Anonymous Author
Information was well laid out and presented very well, thank you!
3
Anonymous Author
Slides did not cover all necessary information for quiz.
4
Anonymous Author
Good overview and comprehensive review of auditing.
show all reviews
Prerequisites
Course Complexity: Foundational

No advanced preparation or prerequisites are required for this course.

Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
  Course Overview CPE
Course Syllabus
INTRODUCTION AND OVERVIEW
  Introduction to Performing Auditing and Other Assurance Services1:45
LESSON 1
  Auditing Defined12:46
  Auditing Defined Cont'd6:40
LESSON 2
  Need for Auditing Services12:24
  Need for Auditing Services Cont'd10:36
LESSON 3
  Other Attestation Services14:39
  Other Attestation Services Cont'd11:03
LESSON 4
  Ethics Rules, Regulation and Ethics Enforcement13:30
  Ethics Rules, Regulation and Ethics Enforcement Cont'd 11:10
LESSON 5
  Auditing Standards13:22
LESSON 6
  Ethics Defined9:22
  Ethics Defined Cont'd11:24
LESSON 7
  Professional Ethics 7:06
LESSON 8
  Principles of Professional Conduct14:24
CONTINUOUS PLAY
  Performing Auditing and Other Assurance Services2:30:11
SUPPORTING MATERIAL
  Slides: Performing Auditing and Other Assurance ServicesPDF
  Performing Auditing and Other Assurance Services Glossary/ IndexPDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam