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

Question

Quizplus · Accepted Answer

This statement is a form of negative assurance, indicating that nothing was found to suggest that the statements are not fairly presented. It is not a piecemeal opinion, which would address specific aspects of the statements, nor is it a negative confirmation, which is a request for confirmation of absence. It is also not a disclaimer of an opinion, which would suggest that the auditor is not expressing an opinion on the statements.

The Statement That 'Nothing Came to Our Attention Which Would