Learning Objectives

Know the definition of assurance services.

Be familiar with the types of assurance services.

Know the definition of an attestation engagement.

Know the types of attestation engagements.

Be familiar with the 11 attestation standards and how they compare to the 10 generally accepted auditing standards.

Understand an attestation engagement that reports on an entity's internal control over financial reporting.

Understand an attestation engagement that reports on an entity's financial forecasts and projections.

Be familiar with accounting and review services.

Understand the role of, standards pertaining to, and services provided by internal auditors

Understand CPA Trust Services and know the Trust Services Principles and Criteria.

Understand the assurance process for WebTrust.

Understand the assurance process for SysTrust.

Understand CPA PrimePlus (formerly ElderCare) assurance service.