But, without CPA involvement, they will have no assurance about the reliability of the data they use. It is impractical for the CPA using traditional approaches to audit data that are used for all of these purposes. Instead, the CPA' s approach must involve the system itself. Description of Services Nature of Assurance Services. Systems quality assurance provides users with assurance that a system has been designed and operated to produce reliable data.
System assurance involves testing the integrity of an information system.
The CPA studies the system and analyzes the possible causes of defects in the data to determine if the system avoids them. This is analogous to the shift in assuring product quality. There are already several CPA services that deal with the quality of information systems. Communication of conditions identified during a financial statement audit that could adversely affect the reporting of data in the financial statements. Reports intended for other auditors.