https://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles/performance-information.html
This conclusion may be in the form of a reasonable assurance conclusion – ie an opinion is expressed, or may be in the form of a negative assurance conclusion – ie no opinion is expressed.
Is it a typo or misstatement? negative = no opinion?
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Performance information
6y ago#1It's referring to a reasonable assurance conclusion as an opinion ... "In our opinion ...."
For limited assurance the conclusion is expressed as a statement (of fact) - it it not an opinion - see page 9 of the notes: "... nothing has come to our attention ..."
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