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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The report on a review engagement provides: a. negative assurance
What is the difference between a review under SSAE standards and a
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