Positive assurance is a statement as to what the CPA{Clarify|date=January 2011} believes. An example is an opinion that the financial statements are presented fairly in conformity with U.S. GAAP. The opposite is negative assurance, a statement about what the CPA does not know. A statement that the CPA was `not aware of material modifications that....
Found on
http://en.wikipedia.org/wiki/Positive_assurance
A statement as to what the CPA believes. An example is an opinion that the financial statements are presented fairly in conformity with U.S. GAAP. The opposite is negative assurance, a statement about what the CPA does not know. A statement that the CPA was 'not aware of material modifications that should be made to financial statements for them to...
Found on
http://www.ais-cpa.com/glosa.html
No exact match found.
