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PCP
PCP provides training and
consultancy for accountancy
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Proactive Consulting for Professionals Limited
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Assurance Services

Objectives

The purpose of the course is to revisit the topic of assurance services, in the light of increasing audit thresholds and costs.

The need for assurance reports is seen as an increasingly likely issue in the profession as audit work becomes more expensive and highly regulated.

Many entities who previously would have requested a ‘voluntary’ audit may now find that the cost outweighs the benefits. Such entities may though remain interested in some form of independent attestation on their financial statements, or aspects of their financial statements.

Alternatively with the clarity ISA’s, and the emphasis on only giving audit reports where there is an applicable accounting framework, certain reports which were previously audit reports can no longer be given.

That is where assurance services come into their own.

Content