Does this course qualify me for CPA licensure?

This course is part of a CPA Licensure Preparation series and is designed to support learning and exam readiness. Completing this course does not by itself qualify you for CPA licensure or guarantee eligibility to sit for the CPA Exam. CPA licensure requirements vary by state and are determined by individual state boards of accountancy. Learners should consult their state board to confirm education and exam requirements.

When will I have access to the lectures and assignments?

To access the course materials, assignments and to earn a Certificate, you will need to purchase the Certificate experience when you enroll in a course. You can try a Free Trial instead, or apply for Financial Aid. The course may offer 'Full Course, No Certificate' instead. This option lets you see all course materials, submit required assessments, and get a final grade. This also means that you will not be able to purchase a Certificate experience.

What will I get if I subscribe to this Specialization?

When you enroll in the course, you get access to all of the courses in the Specialization, and you earn a certificate when you complete the work. Your electronic Certificate will be added to your Accomplishments page - from there, you can print your Certificate or add it to your LinkedIn profile.

Is financial aid available?

Yes. In select learning programs, you can apply for financial aid or a scholarship if you can’t afford the enrollment fee. If fin aid or scholarship is available for your learning program selection, you’ll find a link to apply on the description page.

Assurance Essentials

Assurance Essentials

本课程是 CPA Licensure Prep: Advanced Auditing and Attestation 专项课程的一部分

位教师：William Karalius

包含在中

了解更多

4个模块

深入了解一个主题并学习基础知识。

中级等级

推荐体验

6 小时完成

灵活的计划

自行安排学习进度

4个模块

深入了解一个主题并学习基础知识。

中级等级

推荐体验

6 小时完成

灵活的计划

自行安排学习进度

您将学到什么

Differentiate between audits, reviews, and agreed-upon procedures and evaluate their level of assurance.
Explain the responsibilities of auditors and financial statement preparers, including independence, internal controls, and evidence requirements.

您将获得的技能

要了解的详细信息

可分享的证书

添加到您的领英档案

了解顶级公司的员工如何掌握热门技能

了解关于 Coursera for Business 的更多信息

Petrobras, TATA, Danone, Capgemini, P&G 和 L'Oreal 的徽标

积累特定领域的专业知识

本课程是 CPA Licensure Prep: Advanced Auditing and Attestation 专项课程专项课程的一部分

在注册此课程时，您还会同时注册此专项课程。

向行业专家学习新概念
获得对主题或工具的基础理解
通过实践项目培养工作相关技能
获得可共享的职业证书

该课程共有4个模块

By the end of this course, you’ll understand how assurance and attestation services strengthen financial reporting, support public trust, and shape the responsibilities of CPAs and their clients. You’ll learn how audits, reviews, and agreed-upon procedures differ in scope and purpose—and how professional standards guide each engagement.

This course explores the real-world dynamics of CPA-client relationships, auditor independence, internal control evaluation, risk assessment, and evidence gathering. You’ll examine both sides of the engagement: what auditors are responsible for, and what financial statement preparers must do to ensure a successful audit. You’ll also explore the growing demand for CPAs, the structure of the profession, and the regulatory environment that governs assurance services. What makes this course unique is its applied, judgment-focused approach. Rather than memorizing definitions, you’ll analyze how assurance services operate in practice, how professional responsibilities intersect, and why financial transparency is critical to markets and stakeholders.

单元详情

In this module, you'll discover the high level details around one of the most impactful services a CPA firm can provide to companies around the globe: assurance services. You'll examine the concepts behind the value added from various assurance services and how they compare to non-assurance services that CPA firms generally perform. By the end of the module, you'll be prepared to recognize common assurance services and how CPA firms enhance information through the performance of such services.

涵盖的内容

5个视频3篇阅读材料2个作业

5个视频总计31分钟

Instructor Introduction and Course Overview4分钟
Assurance Service Concepts8分钟
Attestation Service Concepts8分钟
Non-Assurance Vs. Assurance6分钟
CPAs and CPA Firms6分钟

3篇阅读材料总计55分钟

Course Outline5分钟
Attestation Engagements25分钟
CPA Firms and Services25分钟

2个作业总计30分钟

Assurance and Attestations10分钟
Graded Assessment: Module 120分钟

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.

涵盖的内容

4个视频2篇阅读材料1个作业

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.

涵盖的内容

4个视频3篇阅读材料1个作业

4个视频总计28分钟

CPA and Client Relationships8分钟
The Demand for CPAs6分钟
Auditor's Responsibilities7分钟
Responsibilities of the Financial Statement Preparers7分钟

3篇阅读材料总计65分钟

CPA-Client Relationships25分钟
Auditor Responsibilities in the Real World15分钟
Financial Statement & Audit Responsibilities25分钟

1个作业总计20分钟

Practice Assessment: Module 320分钟

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.