External Audit
Submitted by yaarforever on July 30, 2011
- Category: Business
- Words: 1356
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External Audit
External Audit Key Topics
2-1 The four major services that CPAs provide are:
1. Audit and assurance services Assurance services are independent professional services that improve the quality of information for decision makers. Assurance services include attestation services, which are any services in which the CPA firm issues a report that expresses a conclusion about the reliability of an assertion that is the responsibility of another party. The four categories of attestation services are audits of historical financial statements, attestation on the effectiveness of internal control over financial reporting, reviews of historical financial...
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