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Southern New Hampshire University

ACC720: Auditing and Attestation Review Course

A complete guide to SNHU's ACC-720 Auditing and Attestation Review Course, preparing students for the Auditing and Attestation section of the CPA exam by advancing their knowledge across the full range of professional auditing standards.

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ACC-720 advances students' knowledge of auditing topics in preparation for the CPA exam's auditing and attestation content, applying Standards for Accounting and Review Services (SSARS) to specialized engagements, analyzing attestation reports for compliance with Statements on Standards for Attestation Engagements, and covering the ethical and behavioral considerations that apply to auditors.

Comprehensive review across auditing standards

As a CPA exam review course, ACC-720 doesn't introduce new conceptual ground so much as it consolidates and reinforces the full range of professional auditing standards a candidate needs to demonstrate mastery of on the exam.

SSARS, attestation standards, and auditor ethics

The course specifically covers applying SSARS to specialized engagements, analyzing attestation reports for SSAE compliance, and the ethical and behavioral standards auditors are expected to uphold — the specific content areas the CPA exam's auditing section tests.

Key topics in ACC720

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Worked example: applying SSARS to a specialized engagement

  • Standard audit: Requires full SSAE-level assurance procedures
  • Compilation or review engagement under SSARS: Requires a different, more limited level of assurance procedures suited to that engagement type
  • Lesson: ACC-720 reviews how professional standards apply differently depending on the specific type of engagement, which is exactly the kind of distinction the CPA exam tests

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Frequently asked questions

Why does ACC-720 focus on comprehensive review rather than teaching auditing concepts for the first time?

ACC-720 is positioned as CPA exam preparation, meaning it assumes students have already built substantive auditing knowledge through earlier coursework like ACC-640, and its role is consolidating and reinforcing that knowledge specifically against the CPA exam's auditing and attestation content areas — SSARS, SSAE, and auditor ethics — rather than introducing these concepts from scratch.

Why does the CPA exam's auditing section specifically test SSARS and SSAE standards alongside general auditing knowledge?

SSARS governs compilation and review engagements — a different, more limited level of assurance than a full financial statement audit — while SSAE governs attestation engagements beyond financial statements entirely, and CPA candidates need to understand when each specific standard applies since real practice involves engagements across this full range, not just standard audits. ACC-720 covers both because the CPA exam tests this breadth precisely to confirm candidates can correctly distinguish which professional standard governs a given real-world engagement type.