Завдання з надання впевненості, крім аудиту та огляду: обґрунтування визначення та напрямів використання
Assurance Engagements Except for Audit and Review: Justification of Definitions and Directions of Using

Summary/Abstract: The purpose of this study is to clarify the definition of assurance engagement, other than audit or review of historical financial information, as a type of audit services, and to justify possible directions of activating their using.Based on the analysis and generalization of the terms in the International Standards on Quality Control, Audit, Review, Other Assurance and Related Services, broad definitions of audit, assurance engagement and its elements, an author's interpretation of assurance engagement, other than audit or review of historical financial information, is proposed. The principles of selecting titles for specific types of such engagements (obligatory indication of the object and type of engagement) are proposed to separate the actual audit and other assurance engagements for the purpose of their using in the practice of external and internal audit. The expediency of introducing statutory and recommendatory assurance engagements, other than audit or review of historical financial information, for the objects that are important for socio-economic development at macro-, meso- and microlevels is substantiated.Proposals of the study should be taken into account when refining the engagements as an integral part of the list of services that can be provided by auditors (audit firms) and when developing such a document as the Statute of Internal Audit provided by the Standards of Qualitative Characteristics of the International Standards of Professional Practice of Internal Audit, the development of their organizational and methodological support for specific subject matter.

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