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What is Fundamentals of Assurance Services about?

Assurance services involve a practitioner providing a report to intended users on the quality of information provided by another party, known as a responsible party. The practitioner enhances the credibility of subject matter information, such as financial statements, by evaluating if it conforms to suitable criteria. An assurance engagement requires: a three party relationship between the practitioner, responsible party, and intended users; an appropriate subject matter; suitable criteria to evaluate the s

Author

Margie Abad Santos

Language

EN