Emerging Management Metastandards: Opportunities for Expanded Attest Services.

Key Points

• This research aims to identify new attestation opportunities for external auditors within evolving management accountability systems.
• Evaluation of emerging accountability management concepts in the United States.
• Comparison of process optimization against traditional criteria satisfaction.
• Analysis of roles for external and internal stakeholders in the assurance profession.
• Identified potential attestation services that auditors can expand into, enhancing their relevance.
• Highlighted the need for auditors to adapt to new accountability frameworks.
• Emphasized the evolving structure of the assurance profession in response to stakeholder demands.