Which of the following is not included in the broad category of assurance services?
A) Operational audit.
B) Reporting on internal control.
C) Accounting or review services.
D) Evaluation of the auditee's risk management framework.

Question

Quizplus · Accepted Answer

Assurance services involve providing an independent opinion or conclusion on the reliability or quality of specific information. Accounting or review services, on the other hand, involve assisting with the preparation of financial statements or other financial information but do not provide an opinion or conclusion on their reliability. Therefore, accounting or review services are not considered part of assurance services. Options A, B and D are all examples of assurance services.

Which of the Following Is Not Included in the Broad