Guarantee The Theoretical Framework For Business To Build The Initial Study

In 2005, The International Federation of Accountants issued "International Framework for Assurance Engagements" in which it defines the meaning, factors and objectives of assurance service, and which confirms the importance of development of assurance services. Assurance service is the direction toward which CPA's services develop, it is the results of further development of audit as a kind of mature goods. From the WebTrust to the Academy Award, Assurance services include kinds of services and have huge market potential that encourages practitioners and CPA organizations. As the practice of assurance service needs the guide of relevant theory, the development of theory of assurance service is necessary and urgent. In this circumstance, this article structures the basic theoretical frame of assurance service by researching on the theory of audit. This article is made up of seven parts:The introduction gives the reason of choosing this subject, and presents a brief knowledge of assurance service.The first part introduces the methodology of building the theoretical frame, including the choice of logical start and the introduction of the details of the theoretical frame.The second part discusses the environment of assurance service as the logical start of the frame that is composed of internal and external environment.The third part demonstrates the cause of assurance service utilizing the Supply-Demand Theory.The forth part discusses and forms the premises of the theoretical frame: the hypothesis using the structuring principles.The fifth part demonstrates the objective of assurance service as the guide of the theoretical frame.The sixth part introduces the Conceptual Systems of assurance service as a part of the theoretical frame, and displays the core concepts and some derivational concepts.