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1、3GCH0807/25/201310:15:47Page151CHAPTER8AssuranceServicesandAuditingResearchLEARNINGOBJECTIVESAftercompletingthischapter,youshouldunderstand:Thetypesofassuranceandconsultingservicesandtheapplicablestandards.Theenvironmentfortheassuranceservicesstanda
2、rd-settingprocess.Authoritativeauditingsupport.ThePublicCompanyAccountingOversightBoard(PCAOB).HowtoutilizetheAICPAsProfessionalStandardsinresearch.Theroleofauditinginthepublicsector.ThehierarchyoftheAICPACodeofProfessionalConduct.Theroleofprofe
3、ssionaljudgmentandskepticismintheresearchprocess.Internationaldimensionsofauditing.ecauseinformationtechnologyhashadasigni?cantimpactontheaccountingprofessionandsocietyingeneral,thepublicaccountingprofessionhasfocusedBonitswillingnessandabilitytodesi
4、gnandofferadditionalvalue-addedservices,inadditiontosuchtraditionalservicesastaxpreparationandauditing.Technologicalchangeshaveencouragedaccountingprofessionalstotransformfromnumbercrunchersandcerti?ersofinformationtodecisionsupportspecialistsandenhan
5、cersofinformation.Manyprofessionalswhokeepabreastofthemajorchangesintheprofessionandtechnologyhaveadaptedtheirpracticesandmarketorientationtothesenewvalue-addedassuranceservices.Somepractitionersarealsoexpandingtheareaofconsultingservicesofferedtoclie
6、nts.Asaresult,thepractitioner/researchermustbecomeawareofthesenewassuranceandconsultingservicesandoftherelatedauthoritativestandardsandrestrictionsthatapplyinofferingtheseservices.ASSURANCESERVICESTofocusontheneedsofusersofdecision-makinginformationan
7、dtoimprovetherelatedaccountingservices,anAICPAcommitteeconductedresearchthatconsistedofassess-ingcustomerneeds,externalfactors,informationtechnology,andneededcompetenciestoofferthesenewvalue-addedservices.Theseservicesarereferredtoasassuranceservices,
8、de?nedasfollows:AssuranceServicesareindependentprofessionalservicesthatimprovethequalityofinformation,oritscontext,fordecisionmakers.Noticethatthisde?nitionofassuranceservicesimpliesthattheserviceitselfwilladdvaluetotheuser,notnecessarilyjustt
