Resumen

SOSA-CARDOZO, Jenny Marlene. Assurance Services in Small Business: High or Low Assurance Level?. Cuad. Contab. [online]. 2013, vol.14, n.34, pp.75-90. ISSN 0123-1472.

Currently, the regulation on information assurance services is aimed at the proper identification the information assurance services that more thoroughly satisfy the need for information credibility in small businesses. The present paper opens with the definition of relevant concepts: information assurance services and mall business. It then illustrates, through an overview of the literature, the proposed matter of information assurance services in this type of organisations. Furthermore, the paper discusses the different situations taking place in the Colombian context, and evidences the need for making some information assurance services mandatory in certain entities in the group of small businesses, depending on their higher or lower information credibility requirements.

Palabras clave : Small Business; Information Assurance; Statutory Auditor; Convergence; credibility; financial information; Convergência (Economia); credibilidade; informações financeiras.

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