Assurance Services and Non-Assurance Services

Assurance Services and Non-Assurance Services

  • Concepts of Assurance and Non-Assurance Services
  • Procurement Audit Engagement
  • Audit Assurance Reports
  • Review Question

Further Reading





Arens, A. A., M. S. Elder and R. J. Beasley. (2005). Auditing and Assurance Services (10th Edition) (Charles T Horngren Series in Accounting). Prentice Hall.

Association of Accountancy Bodies in West Africa (ABWA). (2009). Principles of auditing (ATS study text). West Africa.

BPP. (2009). Auditing Assurance, ACCA study text (4th ed.). London: BPP Learning Media.

BR Professional Education. (2013). Auditing and assurance, CPA study text. Nairobi: BR Professional Education.

Gray, I., Manson, S. and Crawford, L. (2015) The audit process: principles, practice and cases. Sixth edition. Andover, Hampshire: Cengage Learning. Hayes, R., Dassen, R., Schilder, A., &

Wallage, P. (2005). Principles of auditing An Introduction to International Standards on Auditing (2nd ed.). London: Pearson Education Limited.

Professional Education. (2012). Auditing and assurance, CPA practice and revision kit. Nairobi: BR Professional Education.

Professional Education. (2013). Auditing, ATC Study Text. Nairobi: BR Professional Education.



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