financial audit Chapter 1 power point

Assurance services can be performed by cpas or by a

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Unformatted text preview: rvices can be performed by CPAs or by a variety of other professionals. 1-7 Attestation Services An attestation service is a type of assurance An attestation service in which the CPA firm issues a report about the reliability of an assertion that is the responsibility of another party. 1-8 Attestation Services 1. Audit of historical financial statements 2. Effectiveness of internal control over financial reporting financial 3. Review of historical financial statements 4. Other attestation services 1-9 Assurance, Attestation, and Assurance, Nonassurance Services Nonassurance ASSURANCE SERVICES ATTESTATION SERVICES Audits Reviews Certain Management Consulting Internal Control over Financial Reporting Other Attestation Services (e.g., WebTrust, SysTrust) (e.g., WebTrust, Other Assurance Services 1 - 10...
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