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Class notes: Assurance and nonassurance services $7.99   Add to cart
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Class notes

Class notes: Assurance and nonassurance services
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  • Course
  • ACCOUNTING
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  • ACCOUNTING

The doc gives a deep and clear explanation of assurance and no assurance services in an audit. It describes the characteristics of each category and also explains the types of audits.

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Document information

  • May 31, 2022
  • 23
  • 2019/2020
  • Class notes
  • Peter
  • All classes

Subjects

  • audit engagement
  • types of audits
  • financil audit
  • assuarance and nonassurance services
  • types of assurance services
  • characteristics of assurancenonassurance engagement

Written for

  • ACCOUNTING
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Content preview

Assurance and Non-
Assurance Services
Week 1

,Learning objectives is to understand the following


1. Assurance engagements, audit engagement and agreed upon
procedures.
2. The nature and function of different types of audit.
3. Professional, ethical and legal aspects of appointment of an audi
Review of prospective financial statements and contact with
previous supervisor.
4. Financial statements and other accountant reports, audit and
assurance reports

, Assurance Services
• These are broad range of information enhancement services provided b
CPAs
• The purpose of these services is to increase reliability of information o
subject matter such as financial statements
• A CPA will in this case provide a level of assurance on subject matter
• Attestation services – provide assurance as to the reliability of informati
• Example of assurance services
• Audit of financial statements Trust services
• Review of financial statement Financial forecast

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