UOP ACC 491 Week 1 DQ 1 .pdf
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ACC 491 Week 1 DQ 1
The American Institute of Certified Public Accountants (AICPA)
and the Institute of Internal Auditors (IIA) have positioned the
auditing professions to become “assurance professions.” What
is the difference between assurance
, attestation services, and auditing services? What are the
economic issues that drive the increased demand for assurance
services? What is one assurance engagement and one
attestation engagement other than an audit of financial
statements? What are the differences between the two?
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