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Assurance Services - Concept and Standardization
[Ověřovací služby - koncept a standardizace]

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  • Michal Bobek

Abstract

The assurance services are not standardized worldwide and there are used different frameworks. The most important frameworks are International standards prepared by IFAC and the standards used in the USA (US GAAS). The paper presents the research of different concepts of assurance services. There is analyzed the concept of assurance services according IFAC and US GAAS in the article. The definition of the particular services (assurance services - attest services - auditing) is discussed and there are proposal how to change the current definitions and the concept of assurance services. The prepared definitions could shed light on the principles of the individual services and can be used as a step for future research activities in area of standardization of assurance services.

Suggested Citation

  • Michal Bobek, 2015. "Assurance Services - Concept and Standardization [Ověřovací služby - koncept a standardizace]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2015(2), pages 23-57.
    • Handle: RePEc:prg:jnlcfu:v:2015:y:2015:i:2:id:442:p:23-57
    DOI: 10.18267/j.cfuc.442
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    References listed on IDEAS

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    1. Free, Clinton & Salterio, Steven E. & Shearer, Teri, 2009. "The construction of auditability: MBA rankings and assurance in practice," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 119-140, January.
    2. Power, Michael, 1999. "The Audit Society: Rituals of Verification," OUP Catalogue, Oxford University Press, number 9780198296034.
    3. Power, Michael, 1997. "Expertise and the construction of relevance: Accountants and environmental audit," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 123-146, February.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Assurance services; Attest services; Auditing; Ověřovací služby; Atestové služby; Audit;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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