While this text focuses primarily on nancial

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Unformatted text preview: passes the application of professional judgment. To summarize, assurance services can capture information, improve its quality, and enhance its usefulness for decision makers. This text focuses primarily on financial statement auditing because it represents the major assurance service offered by most public accounting firms. 6 See the Report of the AICPA Special Committee on Assurance Services (Elliott Committee), New York, NY: AICPA, 1996. mes25435_ch01_001-032.indd mes25435_ch01_001-032.indd 13 26/05/11 9:24 PM Confirming Pages 14 Part 1 Introduction to Assurance and Financial Statement Auditing In addition, in many instances, the approach, concepts, methods, and techniques used for financial statement audits also apply to other attest and assurance service engagements. While this text focuses primarily on financial statement auditing, Chapters 2 and 21 describe various examples of audit, attest, and assurance services commonly offered by auditors, including internal auditors who are directly employed by the company for which they provide se...
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