Negative Assurance

AAA – L3 – SA – Q1.9 – Negative Assurance

Definition of negative assurance.

Question

What is meant by negative assurance?

A The auditor cannot give an opinion due to lack of evidence.

B The client’s financial statements were found to be materially misstated.

C The auditor could not conduct any tests due to lack of controls.

D The auditor did not find anything to indicate that a material misstatement exists.

Answer

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Tags: Assurance engagements, Audit opinion, ICAG, Negative Assurance
Level: Level 3

Topic: Assurance Services

AAA – L3 – Q7 – Assurance Services

Explain the meaning of assurance and the difference between an audit and a review.

Question

(a) The meaning of assurance

(b) The difference between an audit and a review

Answer

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Tags: Assurance, Financial Statements, Negative Assurance, Review, Statutory Audit
Level: Level 3

Topic: Assurance Services

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AAA – L3 – SA – Q1.9 – Negative Assurance

Definition of negative assurance.

AAA – L3 – Q7 – Assurance Services

Explain the meaning of assurance and the difference between an audit and a review.

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AAA – L3 – SA – Q1.9 – Negative Assurance

Definition of negative assurance.

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AAA – L3 – Q7 – Assurance Services

Explain the meaning of assurance and the difference between an audit and a review.

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