DISCUSSION OF A Methodology for Developing Measurement Criteria for Assurance Services: An Application in Information Systems Assurance.
讨论了鉴证从业者在开发新服务时面临的挑战，特别是需要为具体鉴证业务制定合适的衡量标准，并举例说明了在信息系统鉴证中的应用。
Abstract This article focuses on the challenges faced by assurance practitioners in their profession. As practitioners, people welcome the potential for providing further assurance services and with it, the challenge. Consequently, research into the "barriers" in the development and marketing of these new assurance services is critical. One of the barriers noted in the study was the need to create measurement criteria suitable for the assurance engagement. As practitioners enter into this new age of assurance products, the author envisions any engagements for which a measurement criteria developed specifically for the engagement will be necessary. The professional accounting institutes have imagined many assurance products affecting large markets, however the author foresees that many practitioners, including those in the small and mid-sized market will now endeavor to extend the services they can offer their clients. Consider for example giving assurance as to the stage of completion of a long-term contract for billing purposes, assurance to a general contractor that the client, the subcontractor has employed only unionized employees, or assurance to the bank with respect to convenants compliance for a specified period. Standards require that the practitioner identify or develop criteria that are suitable for evaluating the subject matter.