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| Exhibit 4, page 51, shows how the ElderCare system changes when CPAs act as consultants or assurers. It concluded that there should be a renewed emphasis on meeting users' needs (the same customer-oriented focus later taken by the special committee on assurance services) and that assurers should focus on a wider array of information and information processes, including the development of relevance-enhancement services. The workflow, built with point-and-click tools, routes requests to approvers, fulfillers and quality assurers. |
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assure oneself assured assured belief assured expectation assuredly assuredness assurer assurers assuring assymetrical Assythment asthenic astir astonish astonished |
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