FYI Assurance Services Assurance Services, defined Independent professional services that improve the quality or context of information for decision makers. (Quality includes the reliability and relevance of information and context refers to how the decision maker uses the information.)

Relationship of Assurance to Auditing and Attestation— Auditing and attestation both involve enhancing the reliability of information (auditing specifically focuses on historical financial statement subject matter, whereas attestation is not limited to financial statements subject matter); assurance is broader than attestation, since assurance may address the relevance of information in addition to the reliability of information.