An auditor who conducts an examination in accordance with generally accepted auditing standards and concludes that the financial statements are fairly presented in accordance with a comprehensive basis of accounting other than GAAP, should issue a:

Assurance services are independent professional services that help decision makers make better decisions by providing independent and objective opinions on the information at hand. They are typically provided by chartered or certified public accountants (CPAs).  Assurance services can include: Reviewing financial documents or transactions: Such as loans, contracts, or financial websites Proactively managing and monitoring risks: Presented by third-party relationships Reducing risk Accelerating performance Meeting the assurance demands of regulations and standards  Some examples of... Show more

Assurance services are independent professional services that help decision makers make better decisions by providing independent and objective opinions on the information at hand. They are typically provided by chartered or certified public accountants (CPAs). 

Assurance services can include:
Reviewing financial documents or transactions: Such as loans, contracts, or financial websites
Proactively managing and monitoring risks: Presented by third-party relationships
Reducing risk
Accelerating performance
Meeting the assurance demands of regulations and standards 

Some examples of assurance services include:
Financial audits: Address questions of accounting and reporting of financial transactions
Compliance audits: Determine the degree of a unit's adherence to laws, regulations, policies, and procedures 
Assurance services are different from other audit services, such as consulting and advisory audits, which are not part of the assurance audit service. 

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