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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Negative assurance
Hi tutor, just want to confirm whether ‘negative assurance, as per explained in lecture 1 is only expressed in modifed audit report?
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.
