Lecture Auditing and assurance services (Second international edition) -...

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Giới thiệu

In this chapter, the learning objectives are: Know the definition of assurance services, be familiar with the types of assurance services offered by cpas, know the definition of an attestation engagement, know the types of attestation engagements.

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Loại file: PPT , dung lượng : , số trang : 33

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Chapter Twenty Assurance, Related Services and Internal Auditing © The McGraw-Hill Companies 2010 Elliott Committee: Assurance Services Assurance services are independent professional services that improve the quality of information, or its context, for decision-makers. © The McGraw-Hill Companies 2010 Decision-Making and the Role of Information © The McGraw-Hill Companies 2010 Assurance Services and IAASB Engagement Standards © The McGraw-Hill Companies 2010 IAASB: Assurance Engagements An engagement in which a practitioner expresses a conclusion designed to enhance the degree of confidence of the intended users other than the responsible party about the outcome of the evaluation or measurement of a subject matter against criteria. © The McGraw-Hill Companies 2010 ... - tailieumienphi.vn


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