This Specialization explores advanced auditing and attestation concepts that shape how CPAs plan, perform, and evaluate assurance engagements. Across three courses, you will examine assurance and attestation services, the phases of the audit process, and the professional guidance and standards that govern audit work. By the end of the Specialization, you will be able to analyze audit scenarios, assess evidence and risk, and apply professional standards and ethical requirements in auditing and attestation contexts.
应用的学习项目
Throughout the Specialization, learners apply auditing and attestation concepts to realistic engagement scenarios involving assurance services, audit planning, evidence gathering, audit conclusions, and professional standards. In applied activities and capstone scenarios, learners evaluate risks, determine appropriate procedures, interpret standards, and make professional judgments grounded in auditing guidance and ethics.
