Audit and Assurance services, provided by certified professionals or audit firms, involve the examination and validation of financial and operational information to ensure accuracy, compliance, and transparency. Financial audits assess the fairness of financial statements, internal audits evaluate internal controls and governance, and compliance audits ensure adherence to laws and regulations. Operational and IT audits focus on efficiency and information system reliability. Review engagements provide limited assurance on financial statements, and assurance on non-financial information extends scrutiny to sustainability reports and other disclosures. These services are essential for instilling confidence among stakeholders, maintaining transparency, upholding the integrity of financial reporting, contributing to effective corporate governance and the trustworthiness of organizations in the eyes of investors and regulatory bodies.