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the information reflects the results and the effects of policy. The reliability and relevance of this information are hence extremely important. Auditors should have sufficient knowledge of organizations and also their accounting and control systems to allow them to play a significant part in this area.

Despite the fact that Assurance has acknowledged the importance of non-financial information towards the users of information, auditors have not placed as much consideration as they should have on non-financial information, as stated by Bell et al. (as cited in Jeffrey, Ganesh & Arnold, 2000).

OBJECTIVES AND REASONS OF STUDY
Subjective evidence notes the importance of non-financial information as discussed in the prior cases, which held that the auditor would have detected misstatements if adequate consideration had been given to the client's business and industry trends. (e.g., Lincoln Savings & Loan [Felix et al. 1996] and Crazy Eddie, Inc. [Knapp, 1996]).

Likewise, Asare and Davidson (1995) agreed that there is a rush for further research on the effects of non-financial information, such as the client's industry and macroeconomic conditions on audit judgments. In recent times, audit firms have as well acknowledged the need to non-financial information in the audit process. In view of that, firms have worked together with the industry specialties with the belief that this will promote greater knowledge of client business conditions, thus enhancing the effectiveness and efficiency of their audit work (Jeffrey, Ganesh, & Arnold, 2000). This shows how relevant our study on this assignment topic is to the real-life situations.

Our main objectives of the study are to improve our understanding of the factors that determine companies' disclosure on non-financial statements and to determine the extent to which assurance affects the accuracy and dispersion of non-financial information reporting. Besides, the study aims to provide a wider understanding on the role of assurance and also the mechanism on how it could affect the reporting of an organization. This is in relation from the perspective of accounting practices; as accounting students, we can improve our understanding towards both previous and current accounting practices relevant to non-financial information reporting among the firms and companies in general.

With regards to the policy perspective, our research has taught us about the problems that come with non-financial information reporting, such as the inadequacy of standards and policies to improve the relevance and reliability of non-financial information reported by companies. There are other challenges relevant to our assignment topic, and we would discuss further about this in our main discussion.

On broad-spectrum, this study also allows students to appreciate the knowledge on this field as it is part of our subject requirement. Since our subject course stresses on the significance for us students to broaden our knowledge on the accounting field and its evolution throughout the years, it is beneficial for us to perform a research on the assurance's roles in improving the quality of non-financial reporting with regards to the pedagogy perspective. This research would enable us students to gain a better understanding on how the perception of scholars, academicians and professional bodies on this issue has changed throughout