There are different categories and different types of assurance engagements: 1. Assertion-based engagements and direct reporting engagements.

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There are different categories and different types of assurance engagements:

1. Assertion-based engagements and direct reporting engagements.

2. Absolute, reasonable, limited and no assurance engagements.

3. Positive form assurance and negative form assurance.

4. An audit and a review of a financial report.

5. General purpose financial reports and special purpose financial reports.

6. Prospective financial information and historic financial information.

7. Compliance, performance, forensic and continuous auditing.

Required

For each of the above explain in detail the characteristics of each item and the extent to which they differ from one another.

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Modern Auditing And Assurance Services

ISBN: 9781118615249

6th Edition

Authors: Philomena Leung, Paul Coram, Barry J. Cooper, Peter Richardson

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