This month’s exclusive CPD module provides an introduction to non-audit assurance services by Steve Collings FCCA, and is free for our registered readers.

This course covers:

• the relevant framework for non-audit assurance engagements and the five elements of an assurance engagement;
• how an ‘audit’ differs from other types of assurance engagements and the levels of assurance provided;
• where to go for guidance when carrying out a non-audit assurance engagement as well as the reporting issues that must be addressed; and
• the types of non-audit assurance assignments and how the FRC’s Ethical Standard for auditors deals with the provision of such work.

Play the CPD module here.

This CPD module takes 15 minutes to complete. There are also detailed course notes to ensure a full learning experience. Any CPD learning is automatically added to Your CPD Tracker.

This module is presented by accounting expert Steve Collings FCCA.

As part of your membership of Business & Accountancy Daily community, registered readers are given free access to six CPD learning modules a year.

If you’re already a subscriber, please log in to access this free CPD module or register to gain access to our exclusive member content.