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Overview, History, and Overall Objectives of Auditing Read chapter Read first chapter

2018 | OriginalPaper | Chapter

5. Other Engagements, Reports, and Accounting Services

Author : Felix I. Lessambo

Published in: Auditing, Assurance Services, and Forensics

Publisher: Springer International Publishing

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Abstract

A common characteristic of these non-assurance services is that the professional accountant’s services are designed to provide technical skills, education, observations, experiences, and knowledge to subject matter for the direct use and benefit of the client. The services considered necessary are generally determined by agreement between the client and the practitioner, and the outcome of the work is not designed to provide any level of assurance to parties outside the client or responsible party.

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previous chapter Generally Accepted Auditing Standards, Audit Planning and Engagement Quality Review
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Appendix
Available only for authorised users
Footnotes
1
PCAOB (03/2006): A Layperson’s Guide to Internal Control Over Financial Reporting (ICFR).
 
2
Overview of Trust Services (CICA), 2013.
 
3
The system is protected against unauthorized access (both physical and logical).
 
4
The system is available for operation and use as committed or agreed.
 
5
System processing is complete, accurate, timely, and authorized.
 
6
Information designated as confidential is protected as committed or agreed.
 
7
Personal information is collected, used, retained, and disclosed in conformity with the commitments in the entity’s privacy notice and with the criteria set forth in Generally Accepted Privacy Principles issued by the AICPA/CICA.
 
8
Steven E. Salterio (2000): Expanding Assurance Services: An Update from the Assurance Services Executive Committee, Volume 23, No. 3.
 
9
Robert K. Elliot and Don M. Pallais (1997): Are You Ready for New Services? Journal of Accountancy, p. 49.
 
10
Steven B. Harris- PCAOB (Nov 24, 2014): The Rise of Advisory Services in Audit Firms.
 
11
Steven B. Harris- PCAOB (Nov 24, 2014): The Rise of Advisory Services in Audit Firms.
 
12
Ben Tysiac (Dec 9, 2013): Effects of Non-audit Services at Audit Firms Concern PCAOB, SEC Journal of Accountancy.
 
Metadata
Title
Other Engagements, Reports, and Accounting Services
Author
Felix I. Lessambo
Copyright Year
2018
Book
Auditing, Assurance Services, and Forensics

Print ISBN: 978-3-319-90520-4

Electronic ISBN: 978-3-319-90521-1

Copyright Year: 2018

DOI
https://doi.org/10.1007/978-3-319-90521-1_5