Assurance Service Opportunities: Implications for Academia.

Key Points

• The focus is on exploring the academic implications of assurance service opportunities in accounting education.
• Conceptual analysis of assurance service opportunities and their definition.
• Discussion on measurement criteria for business plan assurance services.
• Examination of the impact of assurance services on accounting study and teaching.
• Assurance services are defined and their relevance to accounting practices is assessed.
• Measurement criteria for evaluating business plan assurance services are identified.
• The potential benefits of assurance services to the study and teaching of accounting are discussed.