b. Other Assurance Service
Perbedaaan jasa-jasa ini dengan jasa atestasi adalah bahwa Auditor tidak diharuskan mengeluarkan laporan tertulis dan jaminan tidak harus tentang keandalan pernyataan tertulis pihak lain mengenai kesesuaiannya dengan kriteria tertentu, tetapi lebih ke keandalan dan relevansi informasi. Fokusnya sama yaitu memperbaiki kualitas informasi yang akan digunakan oleh para pembuat laporan.
Examples of Other Assurance Services
Controls over and risks related to investments, including policies related to derivatives.
Service involve:
Assessing the processes surrounding a company’s investment activities to identify risks and to determine the effectiveness of those processes in meeting the company’s investment objectives.
Mystery shopping
Service involve:
Performing anymous shopping to assess sales personnel interactions with customers and procedures performed by sales personnel interactions with customers and procedures performed by sales personnel.
Assessment of risks of accumulation, distribution, and storage of digital information
Service involve:
Assessing physical and on-line security risks and related controls surrounding data and other information stored electronically, including the adequacy of backup and of site storage.
Fraud and ilegal acts risk assessment
Service involve:
Developing fraud risk profiles and assessing the adequacy of company systems and policies in preventing and detecting fraud and ilegal act.
Compliance with trading policies and procedures
Service involve:
Examining transaction between trading partners to ensure that the handling of the transaction complies with the terms of the trading agreement or contract, including the identification of risks surrounding the trade arrangement.
Compliance with entertainment royalty agreements
Service involve:
Assessing whether royalties paid to artists, authors, and other are in accordance with royalty agreement provisions.
ISO 9000 certification
Service involve:
Certifying a company compliance with ISO 9000, quality control standards, which help ensure company products are of high quality.
Annual environmental audit
Service involve:
Assessing whether company policies effectively ensure the company compliance with environmental standards and laws
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