Assume an e-commerce company that sells to electronic consumers, e.g., Amazon.com, E-Toys, or eBay, wants to obtain assurance services from a CPA firm that:

a. All goods are shipped in a timely fashion.

b. The goods are exactly as advertised.

c. The company stands behind any goods that are damaged in-transit.

d. The company fulfills promises made in its credit policies.

e. Credit card and billing information is kept safe and is not sold to other e-tailors or retailers.

Required

a. For each of the assurances (a–e), indicate the evidence the auditor would gather in order to provide the assurance desired.

b. How often would the assurances have to be provided in order to meet the objectives sought by both the merchant and consumers?

c. What would be the best way to present the assurance; i.e., how would a potential user become aware of the assurances provided?

d. Why would a CPA be a good provider of such assurances?

e. What are the major attributes of companies that might not need such assurances?

f. Who are alternative providers of the above assurances?