FAU

FIA | FAU - Foundations in Audit

What is the difference between negative assurance and positive assurance?

What is the difference between negative assurance and positive assurance?

Positive assurance is a positive assertion or in other words when opinion is stated in “positive form”. On the other hand, negative assurance is simply an opinion expressed in negative wordings. We call negative assurances negative because of the sentence structure. Sentences that contain NOT in them are called negative sentences or negation But such […]

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