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Lecture Auditing and assurance services (International edition) - Chapter 20: Assurance, related services and internal auditing services

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. | Chapter Twenty Assurance, Related Services and Internal Auditing Services Elliott Committee: Assurance Services Assurance services are independent professional services that improve the quality of information, or its context, for decision makers. Decision Making and the Role of Information Assurance Services and IAASB Standards 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. IAASB: Assurance Engagements Practitioner. Intended user. Responsible party. Subject matter and subject matter information. Criteria. Assertion-based engagements. Direct reporting engagements. IAASB: Assurance Engagements IAASB: Assurance Engagements Ethical requirements. Appropriate subject matter. Suitable criteria. Sufficient appropriate evidence. Practitioner’s conclusion in a written report. Reasonable or limited assurance. Conclusion in positive or negative form. Rational purpose. Assurance engagement risk is the risk that the practitioner expresses an inappropriate conclusion when the subject matter information is materially misstated. IAASB Assurance Standards and Assurance Level IAASB Assurance Standards and Assurance Level Reasonable assurance means that the engagement assurance risk is reduced to an acceptably low level in the circumstances of the engagement. In a limited assurance engagement the risk is greater than for a reasonable assurance engagement, but still acceptable in the circumstances of the engagement. The nature, timing and extent of procedures for gathering sufficient appropriate evidence in a limited assurance engagement are deliberately limited relative to a reasonable assurance engagement. Review of Historical Financial Information Review as an alternative to an audit. Review performed by the auditor of the entity, for example review of . | Chapter Twenty Assurance, Related Services and Internal Auditing Services Elliott Committee: Assurance Services Assurance services are independent professional services that improve the quality of information, or its context, for decision makers. Decision Making and the Role of Information Assurance Services and IAASB Standards 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. IAASB: Assurance Engagements Practitioner. Intended user. Responsible party. Subject matter and subject matter information. Criteria. Assertion-based engagements. Direct reporting engagements. IAASB: Assurance Engagements IAASB: Assurance Engagements Ethical requirements. Appropriate subject matter. Suitable criteria. Sufficient appropriate evidence. Practitioner’s conclusion in a .