DISCUSSION OF Planning Assurance Services.
讨论审计行业提供鉴证服务可能损害职业声誉的风险，认为低质量或不可靠的鉴证服务没有市场，因此审计师不会故意损害声誉，反而声誉担忧可能阻碍行业全面接受鉴证服务。
Abstract This article discusses the risk factors involved in auditing profession. There appears to be some concern that providing assurance services may impair the profession's reputation because these services may not be delivered at the same level of quality as traditional financial statement audits and there is a lack of detailed standards and regulation. The study concludes that there is no market for assurance services that are low quality, or unreliable, and hence assurance providers are unlikely to impair their reputations as auditors. The raising of this concern is surprising. Auditors go to great lengths in the management of their practices to maintain quality and reputation, cornerstones of our business. It seems obvious that the market for unreliable assurance services would be very short-lived. Auditors would not intentionally do anything that would damage their reputations. Further, it seems more likely that concerns about impairment to reputation would represent an obstacle to the profession's full acceptance of a broad range of assurance services rather than an outcome of providing those services.