Auditing - Assurance Services

Assurance services, provided by accountants or auditors, enhance the credibility of information. The AICPA defines these services as those that boost decision-makers' confidence in information. Auditors must maintain independence and ensure their services improve information quality. Examples include customer satisfaction surveys, internal audits, and fraud risk assessments.

What should auditors consider regarding the quality of information when providing assurance services?

Can you provide examples of assurance services mentioned in the text?