@article{silva_2000,  title={Assurance Services: principais conceitos},  ISSN={1413-9251},  url={https://doi.org/10.1590/S1413-92512000000100003},  DOI={10.1590/S1413-92512000000100003},  number={23},  journal={Caderno de Estudos},  publisher={Fundação Instituto de Pesquisas Contábeis, Atuariais e Financeiras},  author={Silva, Paulo Roberto da},  year={2000},  month={Jan},  pages={39–49} }