In this paper, we introduce a novel communication-assisted sensing (CAS) framework that explores the potential coordination gains offered by the integrated sensing and communication technique. The CAS system endows users with beyond-line-of-the-sight sensing capabilities, supported by a dual-functional base station that enables simultaneous sensing and communication. To delve into the system's fundamental limits, we characterize the information-theoretic framework of the CAS system in terms of rate-distortion theory. We reveal the achievable overall distortion between the target's state and the reconstructions at the end-user, referred to as the sensing quality of service, within a special case where the distortion metric is separable for sensing and communication processes. As a case study, we employ a typical application to demonstrate distortion minimization under the ISAC signaling strategy, showcasing the potential of CAS in enhancing sensing capabilities.

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