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Assurance Guidance and Standards

Assurance Guidance and Standards

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

Analyze how professional ethics, independence rules, and regulatory oversight shape auditor responsibilities.
Compare U.S. and international audit standards and explain how they apply across public, private, and internal audit engagements.

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 be able to identify and apply the core regulatory and professional standards that govern modern auditing and assurance engagements. You’ll evaluate auditor responsibilities under the AICPA Code of Professional Conduct, understand independence and integrity requirements, and distinguish between standards issued by the PCAOB, IAASB, and the Institute of Internal Auditors.

This course explores the regulatory framework that shapes audit practice in both U.S. and international contexts. You’ll examine the impact of the Sarbanes-Oxley Act, the role of the Public Company Accounting Oversight Board, the structure of International Standards on Auditing, and the evolution of internal audit standards under the IIA framework. What makes this course unique is its integrated, cross-framework approach. Rather than studying standards in isolation, you’ll compare how they interact across public company audits, private engagements, internal audit functions, and multinational contexts. By the end, you’ll have a clear, structured understanding of how audit oversight bodies and professional standards collectively safeguard financial reporting integrity in global capital markets.

单元详情

In this module, you'll be introduced to the AICPA Code of Conduct and learn how it applies to accountants in the profession. You'll explore key rules such as the integrity rules, the objectivity rules, and the independence rules. By the end of this module, you'll have a more clear understanding about how the AICPA Code of Professional conduct assists the accounting profession by setting high standards for those providing services to clients.

涵盖的内容

5个视频4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
AICPA Code of Professional Conduct7分钟
Integrity and Objectivity Rules7分钟
Independence Requirements6分钟
Other Key Requirements8分钟

4篇阅读材料总计60分钟

Course Outline 5分钟
Integrity and Objectivity30分钟
Auditor Independence20分钟
Review: Module Key Concepts5分钟

2个作业总计30分钟

Practice Assessment: AICPA Code of Conduct10分钟
Graded Assessment: Module 120分钟

In this module, you'll explore three of the more significant sets of standards that CPAs comply with when working on assurance and attestation engagements. You'll learn about the Statements on Auditing Standards, the Statements on Standards for Attestation Engagements, and the Statements on Quality Management Standards. By the end of this module, you'll become familiar with the key standards CPAs find themselves complying with when performing various engagements.

涵盖的内容

3个视频2篇阅读材料1个作业

In this module, you'll explore the key standards that apply to other engagements beyond the scope of the AICPA's nonissuers including issuers, internal audit engagements, and international engagements. You'll learn about how those standards impact the work CPAs and internal auditors perform on clients. By the end of this module, you'll have more clarity on other applicable standards accountants may face that are relevant to the services being provided.

涵盖的内容

4个视频2篇阅读材料1个作业

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 the different sets of applicable standards, you’ll strengthen your ability to assess and perform various engagements appropriately —skills that are essential for accountants and business professionals alike.