The article covers auditing and assurance services, focusing on the audit process, application to different business cycles, and completing the audit. It discusses the demand for audit services, CPA profession, audit reports, professional ethics, and legal liability. The researchers explore audit responsibilities, evidence, planning, materiality, and risk assessment. They also delve into fraud auditing, the impact of technology on audits, and internal control audits. The application of the audit process to sales, collection, payroll, acquisition, inventory, and cash cycles is detailed. The article concludes with information on completing the audit and other assurance services like internal and governmental financial auditing.