These services help stakeholders make informed decisions and improve the reliability of information.

Reviews provide a lower level of assurance compared to audits but offer valuable insights to stakeholders.

Reviews are cost-effective for providing timely information to stakeholders.

Compilations help organizations organize financial data for internal use or external reporting.

Assurance on forecasts provides stakeholders with information about the reliability of projected financial information.

Assurance on projections helps stakeholders understand the range of potential outcomes and their likelihood.

AUP engagements provide tailored assurance to address specific concerns or objectives.

These engagements help organizations identify weaknesses and enhance their control systems.

SOC reports provide assurance to customers of service organizations about their controls.

SOC 1 is relevant for users relying on financial statements, while SOC 2 is relevant for customers using services.

Compliance attestations help organizations demonstrate adherence to specific requirements.

These engagements help organizations demonstrate their commitment to sustainability and responsible practices.

Performance audits provide insights for improving public sector programs and services.

These engagements help organizations mitigate IT-related risks and vulnerabilities.

The practitioner’s independence and professional judgment are essential for providing credible assurance.

These engagements enhance the credibility of sustainability information presented to stakeholders.

Materiality guides assurance practitioners in determining the focus of their procedures.

Tailored procedures ensure that the engagement addresses specific concerns and objectives.

The evidence obtained supports the conclusions or opinions provided in the assurance report.

Reasonable assurance engagements involve extensive procedures and evidence collection.

Limited assurance engagements involve fewer procedures and provide less certainty than reasonable assurance engagements.

Independence is crucial to ensure objectivity and credibility in assurance services.

The report informs stakeholders about the reliability of the subject matter.

Management’s cooperation is essential for conducting effective assurance engagements.

Quality control enhances the credibility of assurance services.

 The responsible party provides information, explanations, and access to necessary records.

Assurance practitioners assess the subject matter’s accuracy, completeness, and adherence to criteria.

Criteria provide a basis for evaluating the subject matter’s conformity.

Stakeholders, including investors and the public, rely on credible sustainability information for decision-making.

The conclusion communicates the practitioner’s assessment of the subject matter’s reliability.

: Transparency builds trust and helps organizations maintain positive relationships with stakeholders.

Recommendations support organizations in enhancing their processes, controls, and disclosures.

Competent internal audit functions enhance an organization’s ability to manage risks.

Such engagements provide stakeholders with insights into the credibility of projections.

Customers can rely on the service organization’s controls to manage risks associated with outsourced services.

Comfort letters enhance the credibility of information provided to external parties, such as lenders or investors.

Non-financial information includes environmental, social, and governance (ESG) disclosures.

These reports support organizations in demonstrating their commitment to sustainability and responsible practices.

Effective risk management helps organizations achieve their objectives while managing uncertainties.

These reports help organizations demonstrate their commitment to legal and regulatory compliance.

These engagements help organizations manage cybersecurity risks and protect sensitive information.

These reports enhance transparency and accountability in corporate governance.

Reliable forecasts support stakeholders’ decision-making and planning.

These engagements help organizations manage data privacy risks and protect individuals’ personal information.

Reliable projections provide stakeholders with insights into potential financial outcomes.

Effective internal audit functions support organizations in achieving their objectives and managing risks.

Reliable indicators provide stakeholders with insights into an organization’s sustainability progress.