The essential concept, incidentally, is “practical” assurance. The auditor does not supply outright assurance, because this is not achievable as a result of factors like the demand for judgment, making use of testing, the fundamental constraints of internal control and the reality that audit evidence is typically influential rather than conclusive. While financial declaration audit services in Dubai supply interested decision-makers with guarantee, they are hardly the only ‘assurance service' that independent auditors carry out. Assurance is a much wider principle than auditing.