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ASSURANCE SERVICES The key to growth is to match the service to the client. First: Know Your Market B Y R O B E R T K . E L L I O T T A N D D O N M . P A L L A I S f you haven^t learned how to identify customers information needs, you re not ready to provide new assurance services. Why? Because those assurance services that meet customers needs will sell; those that do not will fail. Traditional audit services cannot be expected to expand your practice; they are no longer growth However , th e cus - areas. Therefore, the pro - tomer is not necessarily fession has no alternative Special Committees Web Sites in This Article the party who pays for the but to fashion new ser - assurance service. For ex- vices that bridg e cus - Questionnaire: ample, in a financial state- tomers needs and ClAs ment audit, the decision /assurance/scas/comstud/icn/index.htm competencies. However, maker is th e investor or no bridgin g can take Interview findings: