Assurance engagements include a variety of services and are carried out for different purposes. ASSURANCE ENGAGEMENT ASSURANCE SERVICE engagement in which a practitioner expresses a conclusion designed to enhance the degree of confidence that intended users can. Auditing Standards On Quality Control Sqc Review And Other Standards Formerly Known As Aas The main objective of an assurance engagement is to let the professional and independent audit firms perform their works and express their opinion based on the level of assurance that they. . How the elements relate to each other Assurance engagements involve three separate parties. Assurance engagement means an engagement in which a practitioner expresses a conclusion designed to enhance the degree of confidence of the intended users other than the responsible. It includes the auditor examining. An assurance engagement is a type of assignment performed by a practitioner in o