What is negative assurance? - Universal CPA Review

Negative assurance is provided in review engagements under SSAE and SSARS. When the CPA expresses negative assurance, they are basically saying that based on the work they performed, they are not aware of any material misstatements. This is different from positive assurance, because with positive assurance, the CPA would state that the financials are free

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What is positive assurance? - Universal CPA Review

Audit 3 - Grade: 4 - a) A negative assurance is an auditor's

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