May 1, 2024
3 minute read
Assurance is a systematic and independent examination of information to provide reasonable assurance as to the reliability, accuracy, and completeness of that information. It is often used to provide assurance to stakeholders about the financial statements of a company, but it can also be used to provide assurance about other types of information, such as operational data or compliance.
Why Learn About Assurance?
There are many reasons to learn about assurance. Some of the most common reasons include:
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Find a path to becoming a Assurance. Learn more at:
OpenCourser.com/topic/5iil7o/assuranc
Reading list
We've selected ten books
that we think will supplement your
learning. Use these to
develop background knowledge, enrich your coursework, and gain a
deeper understanding of the topics covered in
Assurance.
Assurance Standards and Guidance compilation of the authoritative standards and guidance that govern the assurance process. It is an essential resource for anyone who wants to stay up-to-date on the latest developments in assurance.
Auditing and Assurance: A Risk-Based Approach leading auditing and assurance textbook that provides a comprehensive overview of the assurance process. It is written in a clear and concise style, and it includes numerous examples and case studies.
Provides the full text of the International Standard on Assurance Engagements (ISAE) 3000, which is the international standard that applies to assurance engagements.
Provides a comprehensive overview of assurance services, including the different types of assurance engagements, the standards that apply to assurance engagements, and the procedures that are performed during assurance engagements.
Assurance and the Capital Markets: A Global Perspective report by the International Organization of Securities Commissions (IOSCO) that discusses the role of assurance in the capital markets.
Provides a detailed discussion of the risk assessment process used in financial statement audits.
Provides a comprehensive overview of internal auditing, including the role of internal auditors, the standards that apply to internal auditing, and the procedures that are performed during internal audits.
Provides a detailed discussion of the risk assessment process used in information technology audits.
Assurance for Healthcare Entities guide by the American Institute of Certified Public Accountants (AICPA) that provides guidance on how to provide assurance on healthcare entities.
Assurance for Service Organizations guide by the American Institute of Certified Public Accountants (AICPA) that provides guidance on how to provide assurance on service organizations.
For more information about how these books relate to this course, visit:
OpenCourser.com/topic/5iil7o/assuranc
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