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An assurance engagement is one in which a practitioner express a conclusion designed to enhance the degree of confidence of the users other than responsible party about the outcome of the evaluation of the measurement of a subject matter against criteria. According to ISA100 an assurance engagement is "one where a professional accountant evaluate or measure a subject matter that is the responsibility of another party against suitable criteria and express an opinion which provides the intended user with a level of assurance about the subject matter. The two general types of assurance engagements are: -An assertion based engagement -A direct reporting engagement
DEFINITION of 'Assurance Services'A type of professional service usually provided by CPAs. Assurance services can include review of any kind of financial document or transaction, such as a loan, contract or financial website. This review certifies the correctness and validity of the item being reviewed by the CPA.
