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
Auditing and assurance services 15th edition arens solutions
Research Shows How Big 4 Accounting Firms Respond to Negative News
SOLVED: Michael Green, CPA, is considering Audit Risk at the
SOLUTION: Cpa review notes auditing theory 18 other services and
Universal CPA Review Course Materials, Questions and Discounts 2023!
How to manage risks related to multijurisdictional group audits
What is negative assurance Why is it used in a review engagement
Substantive rationality of impression management: An analysis of
Negative Assurance And Its Importance In Auditing - FasterCapital
What type of assurance does the CPA provide in a review engagement
