The statement that 'nothing came to our attention which would indicate that these statements are not fairly presented' expresses which of the following?
A) Disclaimer of an opinion
B) Negative assurance
C) Piecemeal opinion
D) Negative confirmation

Question

Quizplus · Accepted Answer

The statement "nothing came to our attention which would indicate that these statements are not fairly presented" is a form of negative assurance, which indicates that the auditor did not encounter any evidence that would suggest the financial statements are not presented fairly.

The Statement That 'Nothing Came to Our Attention Which Would