About this Course
This course will begin to provide the foundation of what participants need to know to be successful auditors. This course will provide information on the general concept of an audit, the different levels of service auditors provide and an overview of the rules to be followed.
- When you complete this course, you will be able to:Recognize the general concept of an audit, its importance, and what an auditor does and does not do in performing an audit
- Recall the definitions of attest and assurance services and distinguish between the two
- Identify the various levels of service and the related levels of assurance available for the preparation of and the reporting on financial statements
- Recognize the various standard setters and the professional standards they promulgate
- Recall the applicable concepts in the AICPA Code of Professional Conduct and their application to common scenarios
