With the impact of globalization and increasing international trade, there is a growing need for services that provide assurance in many different areas related to the activities of businesses. Assurance services aim to improve the quality and reliability of financial and non-financial information.
Today, the interest groups of the enterprises do not only settle with the assurance provided by the independent audit, but also they demand assurance services on different subjects related to the enterprises.
Besides the audit of the financial statements, assurance services can be provided on a wide range of subjects such as internal control systems of companies, information technologies, sustainability reports.
Assurance services to be provided on non-financial performance or situations may relate to key indicators of effectiveness and efficiency.