Český finanční a účetní časopis 2015(2):23-57 | DOI: 10.18267/j.cfuc.442

Assurance Services - Concept and Standardization

Michal Bobek
Ing. Michal Bobek, MBA - doktorand; Katedra financí a oceňování podniku, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze; nám. W. Churchilla 4, 130 67 Praha 3; <xbobm04@vse.cz>.

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.

Keywords: Assurance services; Attest services; Auditing.
JEL classification: M42

Published: June 1, 2015  Show citation

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Bobek, M. (2015). Assurance Services - Concept and Standardization. Czech Financial and Accounting Journal, 2015(2), 23-57. doi: 10.18267/j.cfuc.442
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