In this module, you'll develop a deeper understanding about the various procedures auditors perform to gather sufficient, appropriate evidence to meet the requirements of auditing standards in the United States. You'll learn about the two key types of tests: control tests and substantive tests, as well as how analytical procedures are utilized by the engagement team. By the end of this module, you'll have a clearer picture of how evidence sets the stage for auditors to adequately reach a conclusion that results in the appropriate audit opinion.

In this module, you'll explore the key activities that auditors are required to perform as the audit engagement comes to a close. You'll learn that before the audit report is released, there are certain tasks auditors must complete in order to comply with the auditing standards in the United States. By the end of the module, you'll learn how auditors ultimately reach a conclusion and form their opinion on a client's financial statements.

This final module brings everything together. You’ll review key concepts from the course and apply what you’ve learned to real-world business situations. By stepping back and looking across an audit engagement, you will see all the key phases associated with ultimately reaching the conclusion that is presented in the audit report —skills that are essential for auditors and business professionals alike.