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Showing 1 to 3 of 3 for “"assurance services"”.
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Perceptions of assurance service services performed by certified public accountants: Accounting education assessment applications
… Accountants (CPAs) perceive the potential use of assurance services to assess quality in accounting education programs. Survey questionnaires were mailed to a random sample of 250 CPAs in the north central Texas area. The questionnaire was designed to obtain demographic information and information …
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Exploring a South African solution to an international concern over auditor independence: The South African audit profession's opinions with regard to mandatory audit firm rotation
The provision of assurance services, most notably the audit function, is an activity of public protection that requires a high degree of independence between the auditor and the audit client to ensure audit quality is achieved. Internationally, especially in the European Union, there is a …
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Determinants of Intellectual Capital Disclosure and its Impacts on Audit Effort and Analyst Forecast Accuracy: UK Evidence
… for IC disclosure in the UK and the support of assurance services to enhance credibility of firm-provided IC information in a bid to promote the communication of IC information with the capital market.