In this module, you'll discover the details about three of the most common attestation engagements performed by a CPA firm. You'll examine the concepts behind the value added from various attestation services and how they vary in the level of assurance they provide to the client. By the end of the module, you'll be prepared to recognize common attestation services and how CPA firms enhance information through the performance of such services.

In this module, you'll explore the primary relationships between CPA firms performing assurance services and the clients that hire the CPA firm. You'll also learn about the responsibilities the auditor has in an audit engagement along with the responsibilities client management has when it comes to preparing the financial statements. By the end of the module, you'll be prepared to recognize multiple nuances regarding the CPA-client relationship in an audit.

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 at the key benefits of assurance services, you'll strengthen your ability to operate within a CPA form be able to better handle CPA firms who perform assurance services on the company you work for.