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Investments glossary

Negative Assurance


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Quotes of the day:

Old is gold, but new is platinum.

— Amit

Negative assurance is a determination by an auditor that a particular set of facts is believed to be accurate since no contrary evidence has been found to dispute them. Negative assurance is normally used by auditors in situations where it is not possible to positively confirm the accuracy of financial reports. The goal of negative assurance is to confirm that no evidence of fraud has been found or that any legal accounting practices were found to be violated.


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