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This question is about what an accountant does.
Assurance services are services offered in accounting where an accountant has previously analyzed financial records and then finds ways to help an individual or business make informed decisions based on the information. It is the assessment of accounting entries and financial records.
Assurance services verify the records available in a company's accounting record as per accounting standards and principles. Assurance services confirm whether or not an accounting record is accurate. The main aim of assurance services is to check the accuracy of financial reports to then assure stakeholders that there is no misrepresentation in financial records.

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