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Author: | Holstrum, G. L. Hunton, J. E. |
Title: | New forms of assurance services for new forms of information: The global challenge for accounting educators |
Journal: | International Journal of Accounting
1998 : VOL. 33:3, p. 347-358 |
Index terms: | ACCOUNTING PROFESSION INFORMATION TECHNOLOGY |
Language: | eng |
Abstract: | This study explores recent initiatives to develop new assurance revices that are being demanded for new types of information in the marketplace and the resulting global challenge to accounting educators. A realistic scenario is developed for new assurance services. The study identifies critical business performance areas for which new assurance services are demanded, and discusses the work of the AICPA Special Comittee on Assurance Services and related groups, and makes recommendations for actions by accounting educators. |
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