Assurance services

Yeah, we need to learn how to apply specific standards to entirely new subject matters.

And we have to understand the whole realm of non-assurance services, too.

You know, for the first four modules of this subject, candidates have been living in a very, very safe, highly regulated world.

The statutory audit of general purpose historical financial reports.

But to close out this module, we need to ask a radically different question.

What if the client doesn't want an assurance conclusion at all?

This brings us to our final major topic, Section 5.6, Non-Assurance Services.

We need to anchor this conceptually.