• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

June 2025 ACCA Exam Results

Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2025 exams.
Get your discount code >>

Assurance engagement

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Assurance engagement

  • This topic has 2 replies, 2 voices, and was last updated 5 years ago by Kim Smith.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • May 22, 2020 at 4:34 pm #571594
    toushiga
    Participant
    • Topics: 424
    • Replies: 172
    • ☆☆☆☆

    Sir, sorry for asking a silly question that what is the difference between assurance engagement and non-assurance engagement?

    if non-assurance engagement is that auditor/practitioner will not express and opinion/ conclusion on it , why the review engagement which is non-assurance engagement will need to provide negative assurance? (eg: nothing has come to the auditor’s attention that causes the auditor to believe that the financial statements are not prepared in accordance with the applicable financial reporting framework).

    A bit confused about it.

    Thank you

    May 22, 2020 at 6:36 pm #571609
    toushiga
    Participant
    • Topics: 424
    • Replies: 172
    • ☆☆☆☆

    With reference to this article, the review engagement is classified as the non-assurance engagement

    https://www.accaglobal.com/an/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles/continue-to-be-rest-assured.html

    May 23, 2020 at 3:34 pm #571668
    Kim Smith
    Keymaster
    • Topics: 135
    • Replies: 8312
    • ☆☆☆☆☆

    Assurance may be reasonable/”positive” (e.g. audit engagement) or limited/”negative” (e.g. review engagement). Negative does NOT mean no assurance.

    I agree with you – the article should be describing the review as “non-audit” rather than “non-assurance” – I will draw to ACCA’s attention when next I have the opportunity.

  • Author
    Posts
Viewing 3 posts - 1 through 3 (of 3 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • verweijlisa on Financial performance – Example 2 – ACCA Financial Reporting (FR)
  • John Moffat on Linear Programming – Spare capacity and Shadow prices – ACCA Performance Management (PM)
  • John Moffat on The Statement of Financial Position and Income Statement (part d)
  • Salexy on Linear Programming – Spare capacity and Shadow prices – ACCA Performance Management (PM)
  • omerbasheer on The Statement of Financial Position and Income Statement (part d)

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in