Assurance Services Standards Theory and Applied

Assurance services are independent professional services that improve the quality of information for information users. It is essential that the information provided in assurance services is presented by an independent, honest and impartial professional. The reason why the concept of independence is of such great importance is that the information provided after the assurance service becomes more valuable.
Assurance services are services offered in the market by independent auditors (CPA and CPA) or various other professionals. For years, independent auditors have provided many assurance services regarding financial and non-financial information of enterprises. Assurance services are services that must be provided in accordance with certain international standards, as in independent auditing. These standards are the guide in the delivery of work and form the basis of quality assurance service work. In our book, the process of each assurance service engagement is illustrated by way of planning, evidence gathering, and reporting, based on standards for auditing assurance services.
When the legal regulations that shape assurance services in our country are examined, it is seen that there is a structuring institutionally based on regulatory authorities (such as KGK, CMB, BRSA, EMRA). In this structure, Law No. 3568 is a framework law, and it is the main source in terms of regulations regarding assurance services after both regulatory institutions and new legal regulations (such as concordat).
In our book; The issue has been made more understandable and applicable since the standards on assurance services auditing are handled separately in each section, supported by application examples. Our book, in which the concept of assurance services is handled within the framework of the legal regulations and Assurance Services Standards in our country, by following the stages of the assurance services process, has content that can be easily understood and benefited by professional accountants/candidates and university students who want to advance in the accounting profession.