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10 Cards in this Set

  • Front
  • Back
Assurance services are

independent professional services
Assurance services improve

Quality of information
Assurance services differ from

attestation and consultations services
Assurance services do not require?

written assertions



Assurance services can?

-Capture information


-Improve information reliability


-improve decision making


Assurance service differ from consulting services in what two ways?

-Focus on improving information, not providing advice


-Usually situations where one party monitors another

Examples of assurance services


-CPA risk advisory


-Eldercare Services


-CPA performance measurement


-SysTrust


-WebTrust


Assurance services do not include?

consulting services
Objective of Assurance

Better decision making
assurance (is/is not) an attestation

is