thedemandforauditandassuranceservices(英文版)(已修改)
2025-02-25 07:53 本頁面
【正文】 1 1 The Demand for Audit and Assurance Services Chapter 1 1 2 Assurance Services Assurance services are professional services that improve the quality of information for decision makers. Assurance services can be performed by CPAs or by a variety of other professionals. 1 3 Attestation Services 1 4 Other Assurance Services Most other assurance services do not meet the formal definition of attestation services. The CPA must be independent. The CPA is not required to provide a written report. The CPA must provide assurance. 1 5 Assurance Services on Information Technology There is an increased demand for assurance about puter controls surrounding information transacted electronically and the security of the information related to the transactions. – assurance over Web site controls – assurance about information system reliability 1 6 Assurance Services on Information Technology WebTrust is an attestation service, and the WebTrust seal is a symbolic representation of the CPA’s report on management’s assertions about its disclosure of electronic merce practices. 1 7 Assurance Services on Information Technology 1 8 Other Assurance Services Examples Fraud and illegal acts risk assess
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