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Performance information

This topic has 1 reply, 2 voices, and was last updated 5 years ago by Kim Smith.

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September 1, 2020 at 8:40 am #582962
toushiga
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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?
September 1, 2020 at 9:09 am #582969
Kim Smith
Keymaster
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It’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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