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Negative assurance

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

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August 5, 2015 at 10:18 am #265613
verdure
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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
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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.
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