Small practitioners' views on new assurance services

New assurance services are being touted as opportunities for accountants to broaden the coverage of their services by furnishing more added-value products to information users. Several issues have been raised regarding such assurance services, however. A survey of a random sample of CPA firms indicates that most small practices are not well acquainted with new assurance services and have no plans as yet to explore this avenue but they consider most of the services invaluable to information users.
Many recent articles have appeared in accounting literature which promote new assurance services as opportunities for accountants to expand the scope of their practices by providing additional value-added services to [...]