June 2025 ACCA Exams

How was your exam? Comments & Instant poll >>

20% off ACCA & CIMA Books

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

Negative assurance

This topic has 1 reply, 2 voices, and was last updated 9 years ago by Ken Garrett.

Viewing 2 posts - 1 through 2 (of 2 total)

Author
Posts
August 5, 2015 at 10:18 am #265613
verdure
Member
- Topics: 1
- Replies: 6
Hi tutor, just want to confirm whether ‘negative assurance, as per explained in lecture 1 is only expressed in modifed audit report?
August 5, 2015 at 11:40 pm #265739
Ken Garrett
Keymaster
- Topics: 10
- Replies: 10591
No. Negative assurance simply means that you found nothing wrong. Audit reports attempt positive assurance and if they can’t provide that they say what’s wrong.
Author
Posts

Viewing 2 posts - 1 through 2 (of 2 total)

You must be logged in to reply to this topic.