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Economics of Markets, Government, and Nonprofits

University of California, Santa Barbara (via Coursera)

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About this Resource

By the end of this course, you will be able to navigate the complex ethical frameworks and professional standards that govern the modern auditing profession. You will learn how to confidently apply the AICPA Code of Professional Conduct to maintain integrity, objectivity, and independence when facing real-world conflicts of interest. Furthermore, learners will benefit from a deep dive into the specific rules that shape different types of professional engagements. You will understand the crucial differences between auditing private entities under Statements on Auditing Standards (SAS) and auditing publicly traded companies under strict PCAOB regulations.

What makes this course uniquely valuable is its holistic approach; it not only covers domestic attestation and quality management standards, but also prepares you for global and internal roles by unpacking the IIA’s International Professional Practices Framework and the IAASB’s International Standards on Auditing. Whether you are verifying financial statements for a local startup or managing risks for a multinational corporation, you will gain the foundational knowledge necessary to protect the public interest and maintain the highest levels of audit credibility.

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