Which of the following statements is not true concerning assurance services?
A) The growth in assurance services has been driven in part by users' demands for more relevant information.
B) Assurance services focus on improving the quality of information or its context, for decision makers.
C) Unlike audit and attestation engagements, an engagement to perform assurance services does not require the CPA to consider information reliability.
D) Auditing and attestation services can be viewed as subsets of assurance services since there is overlap in their objectives.

Question

Quizplus · Accepted Answer

This statement is not true because assurance services require the CPA to consider information reliability, just like audit and attestation engagements. Assurances services include a wide range of engagements that focus on improving the quality of information or its context, and they all seek to provide assurance that the information is reliable.

Which of the Following Statements Is Not True Concerning Assurance