- Auditing And Assurance Services 14th Edition free. download full
- Auditing And Assurance Services 14th Edition Free Download Torrent
- Auditing And Assurance Services 14th Edition Free Download For Windows
Auditing And Assurance Services 14th Edition free. download full
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Auditing And Assurance Services 14th Edition Free Download Torrent
Auditing And Assurance Services 14th Edition Free Download For Windows
- Step 1 of 2
Before we go into the details of understanding the relationshipamong audit services, assurance services, and attestation services,let us first understand the meaning of each one of them.
• Auditing services are within the scope of the CPA. The auditorcertifies that the financial statements are in compliance with theUS GAAP and International Accounting Standards and reflect a trueand fair view of the state of affairs and profitability of theauditee
• Assurance services are a professionally driven service withinthe scope of the CPA as well as other professional agencies. Itsfunction is to improve the quality of information and enabledecision-makers to make well informed decisions.
• An attestation service is a report in which a professional(such as a CPA) confirms the assertion made by another party.Attestation services normally include reviews and audits offinancial statements.
- Step 2 of 2
Let us examine the relation between audit services, assuranceservices, and attestation services with the help of the followingtable. The table shows examples of each kind of service.
AUDITING SERVICES
ASSURANCE SERVICES
ATTESTATION SERVICES
Audit of Financial statements
1)statutory audit
2)Internal audit
1)Account receivable review
2)Business risk management
3)Letter of comfort
4)Consumer surveys
5)Information systems review
1)Attestation of legal documents
2)Attestation certificates for proving compliances in CompaniesAct
3)Attestation of certificates by Gazette officers