Which of the following describes assurance services?

Assurance services are fundamentally aimed at enhancing the reliability of financial information for decision makers. This encompasses a broad range of services that provide assurance regarding the quality and credibility of the information presented, which is essential for stakeholders who rely on this information for their decisions.

Option B captures this essence by highlighting the enhancement of reliability, which is a key objective of assurance services. These services help in reducing the risks associated with reliance on financial data, ensuring that the information is accurate and trustworthy.

While the other options touch upon various aspects of financial information, they do not encapsulate the broader purpose and scope of assurance services as effectively. Some may focus on specific compliance aspects or detail inspection, but the core mission of assurance services is about reliability for decision-making, making option B the most accurate description.