Abstract

It have started a new era in the profession of auditing, under assurance services provided by the CPA auditor, as began looming new sun ,and the hour of change in the profession, and began the auditor change in direction, and out of the idea of providing a single service is the opinion fairness of the financial statements to multiple services.
Assurance Services represent, services independent aims to improve the quality and credibility and appropriate information to the decision maker, that provide services to emphasize is through an agreement between the practitioner and the client at the assertion level required and prove it in the contract commissioning. There are two types of assurance the first, called certainly reasonable and represents reduced risk stress to a low level under practical conditions as a basis for a positive form of expression for the conclusion practitioner, while the second is called definitely limited and represents a reduction of the risk of stress to an acceptable level under practical conditions as a basis for a negative form of expression for the conclusion practitioner.
There are several elements in the assurance services, is the relationship tripartite (practitioner, the responsible party, users), Multi task, benchmarking, evidence, report for confirmation. Also represents Standard No. (3000) marked (Assurance except for audits or examination of historical financial information) the most important standards issued by the Council of Auditing and Assurance Standards International IAASB on assurance services, has indicated that standard to certain guidelines requires commitment by when preparing a report for confirmation. Examples of assurance services Review and compilation , and service audit types, and attestation services, and management consulting services, and tax services, and evaluation services, and preparation services types of reports.