ASSURANCE SERVICES Assurance services are professional services that improve the quality of information for OBJECTIVE decision makers Describe assurance services and distinguish audit services from Assurance services can be other assurance and nonassurance performed by CPAs or by services provided by CPAs. a variety of other professionals CPAs have provided many assurance services for years. particularly assurances about historical financial statement information Arens, Loebbecke; Auditing, 8/ o2000 br Prentice Hall. IncArens, Loebbecke; Auditing, 8/E © 2000 by Prentice Hall, Inc. ASSURANCE SERVICES Assurance services are professional services that improve the quality of information for decision makers. Assurance services can be performed by CPAs or by a variety of other professionals. CPAs have provided many assurance services for years, particularly assurances about historical financial statement information. OBJECTIVE Describe assurance services and distinguish audit services from other assurance and nonassurance services provided by CPAs