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Introduction to Auditing and Assurance Services


Nate Stephens, PhD, CPA
Brigham Young University–Hawaii
Jason Smith, PhD, CPA
University of Nevada, Las Vegas


Brad Gessell
Course Designer
Kaden Comadena
Course Designer
Tyler Searle
Video Production
Rachel Cottrell
Illustrations Designer


Thomas Groshong
Software Engineer
Jordan Gardner
Software Engineer
David Hanks
Software Engineer


Teri Brandenburg, PhD
Curriculum Director
Lyndsie Albrecht
Content Editor
Alayna Een
Content Editor
Breanna Call Herbert
Course Editor
Edition 3
(rev. 1862)

Welcome to MyEducator’s Introduction to Auditing and Assurance Services text. This text utilizes the latest technology and practical insights from its authors and other contributors to present an innovative and interactive approach to guiding students through a progressive series of topics from the world of auditing and assurance services.

Drawing on their collective knowledge as Certified Public Accountants and as auditing educators, the authors take a complicated and technically-rigorous topic and present it in an intuitive and helpful way. The authors make use of MyEducator’s web-based presentation tools to invite students to interact with the text by following web-links to external sources, by taking notes and highlighting material directly within the text, by completing assessments and receiving detailed feedback within each topic, and by experiencing topic-specific CPA exam preparation materials provided by a partnership with Wiley’s CPAExcel®. In order to provide additional insight on a variety of issues throughout the text, the authors have inserted video segments where additional information is personally presented by the authors or by practicing auditors.

The innovative and interactive design of this text along with the expertise and experience of those who present the information will ensure that your introduction to the world of Auditing & Assurance Services will be engaging, informative, and impactful.

We hope you find your study of the world of auditing and assurance services to be both interesting and engaging. Enjoy the course!

  • Any Device, Any Location, Any Time

    The course reader looks great on desktops, laptops, tablets, phones, and just about any other device. Students are able to read, watch, and listen how, where, and when they want.
  • Embedded, Customizable Assessments

    Your students complete assessments inline with the text, making for a seamless, engaging experience. As the instructor, you can customize existing assessments or create entirely new ones within the text.
  • Advanced Analytics

    Monitor the progress of your class collectively as well as students individually. Course analytics provide you with student engagement and performance in reading, videos, and assessments. Analytics help you focus directly on those topics or students that need it.
  • Flashcards

    Flashcards are a great way to learn the key terms. Each course comes pre-loaded with cards for every term. Students can also make their own to enhance their learning experience.
  • Searchable Glossary

    A searchable glossary is available at any point in the course reader, allowing students to search for any key term they want and jump straight to that word in the text - no matter where they're reading.
  • Highlights and Notes

    Students can highlight the text and make notes throughout the content using their touch screen or mouse.
  • Text, Video, Audio, Assessments

    Course content is provided in multiple ways, allowing your students to learn the way they learn. The HTML5-based course reader works like any other web page--the way the web was meant to be used.