Cataloging the Marketplace of Assurance Services
识别了33个现有或新兴的非财务报表审计鉴证服务领域，通过分析其主题是否涉及财务信息或控制以及是否有评价标准，对这些领域进行分类，并对比实际市场情况，为会计师事务所拓展业务提供参考。
SUMMARY We identify 33 areas where assurance services other than financial statement audits are currently offered or are emerging and conduct an extensive web search to document the contextual features of the services in each area. Using a framework for the expansion of assurance services, we analyze these features by asking: (1) Does the subject matter relate to financial information or controls? (2) Are criteria available to evaluate the subject matter? The answers allow us to categorize each area based on whether it represents an expansion opportunity to a traditional, but hypothetical, CPA firm. We then compare our expectations against observed areas where real-world firms have a presence. Finally, we report on two roundtables with senior assurance leaders to validate our findings and enhance our understanding of what is needed for each area to become, or continue to be, well-positioned for expansion by CPA firms.