Course Title: ACCT 4311: Auditing and Assurance Services Instructor: Dr Barbara L’Huillier Name: Yasmeen Al Jishi ID#: 200700687 Chapter 1.

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Presentation transcript:

Course Title: ACCT 4311: Auditing and Assurance Services Instructor: Dr Barbara L’Huillier Name: Yasmeen Al Jishi ID#: 200700687 Chapter 1

1.13 What are some examples of assurance service performed on nonfinancial information? Assurance services are independent professional services that improve the quality of information, or its context, for decision maker. Assurance services include many areas of information, including nonfinancial information. Assurance services involve the lending of credibility to information, whether financial or nonfinancial.

Examples: internet Web site certification (WebTrust) Business risk assessment (Risk Advisory) Accounts receivable review and cash enhancement Third-party reimbursement maximization Rental property operations review

Customer satisfaction surveys Benchmarking/best practices (Performance View) Evaluation of investment management policies Fraud and illegal acts prevention and deterrence Information systems security reviews (SysTrust) Internal audit outsourcing

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