Customer Demands for Assurance Services.

Assurance services involve four dimensions:

(1) services that refine raw information into reliable information; (2) services that improve decision making by enhancing reliability, relevance and availability of information;

(3) services that improve decisions by enhancing the decision makers knowledge; and

(4) services that improve outcomes of the decision process.

Required A. For each of the four assurance services dimensions give two examples of what those services would include.

B. Review the six assurance services suggested by the AICPA Special Committee on Assurance Services and explain how each fits into the four dimensions listed above.