Auditing and Assurance Services: The Interlink with Accounting

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides empirical evidence on the impact of assurance services on information credibility, useful for research on expanding assurance to sustainability reporting.

🏢実務担当者:Highlights the value of independent assurance in making ESG/sustainability disclosures more credible to stakeholders and investors.

🏛政策担当者:Supports the case for requiring assurance on sustainability information as part of corporate reporting frameworks.

Accounting and auditing have evolved into two mutually reinforcing disciplines that underpin corporate reporting, accountability, and stakeholder confidence. Accounting provides the systematic process of identifying, measuring, recording, classifying, summarizing and communicating financial information, whereas auditing and assurance services enhance the credibility and reliability of that information through independent verification. In recent years, the scope of assurance services has expanded beyond traditional financial statement audits to include sustainability reporting, environmental, social and governance (ESG) disclosures, integrated reporting, cybersecurity, artificial intelligence (AI) governance, and other forms of non-financial reporting. This expansion reflects increasing stakeholder demand for credible, transparent, and decision-useful information within an increasingly digital and complex business environment. The study employed the survey design. The sample size was 237 out of a population of 840 based on purposive sampling technique. assessing the effects of financial statement auditing, internal control assurance, audit quality, and assurance services on accounting information. The findings revealed that all four dimensions have significant positive effects on the quality, credibility, reliability, and decision usefulness of accounting information. The results further confirm that accounting and auditing are complementary disciplines, with auditing and assurance services enhancing the integrity and trustworthiness of accounting information through independent verification and validation. The study concludes that effective auditing and assurance services are indispensable for improving financial reporting quality, strengthening corporate governance, promoting accountability, and enhancing stakeholder confidence. As the business environment becomes increasingly complex and technology-driven, organizations must continue to integrate robust auditing and assurance practices into their accounting systems to ensure transparent, reliable, and decision-useful financial information

• semanticscholar https://www.iiardjournals.org/get/JBAE/VOL. 12 NO. 7 2026/AUDITING AND ASSURANCE SERVICES 32-51.pdffirst seen 2026-08-02 06:32:06