CPA Licensure Prep: Advanced Auditing and Attestation

Focus on assurance

This intermediate course from the University of California, Santa Barbara centres on auditing and attestation, the work of testing whether financial information can be relied on. It is part of a CPA licensure preparation series and assumes you already understand basic financial statements.

Procedures and assurance services

Expect the course to move from the wider idea of assurance services into the audit procedures used to gather evidence. Thinking about why an auditor chooses a particular procedure is the skill that carries into exam questions, more than memorising the list itself.

Study tips

• Sketch how evidence flows from procedure to conclusion for each topic.
• Compare assurance and attestation engagements in your own words.
• Pair the course with a current auditing standards summary.