Androschuk I. Assurance Engagements Except for Audit and Review in the System of Audit Services

The thesis is devoted to scientific substantiation of theoretical, methodical and organizational regulations of assurance engagements other than audits or reviews of historical financial information, in the conditions of applying the International Standards. The historical development and establishment of audit and assurance engagement, the essence of assurance engagements other than audits or reviews of historical financial information has been investigated, their features and specific differences from other audit services has been substantiated. Classification of assurance engagements other than audits or reviews of historical financial information has been proposed, the essence of three party relationship, a subject matter and criteria has been disclosed, the impact on the content of assurance reports has been determined. The tendencies of development of normative regulation of performance of assurance engagements other than audits or reviews of historical financial information has been investigated, the structuring of process of performing these engagements and its impact on the development of internal standards has been defined, the problems of developing of internal standards has been identified and ways of its solutions has been proposed.