The wording of a negative expression of opinion generally states that:
A)there is something wrong with the subject matter.
B)there is nothing wrong with the subject matter.
C)there is something that has come to the auditor's attention that would lead them to believe that the information being assured is not true and fair.
D)there is nothing that has come to the auditor's attention that would lead them to believe that the information being assured is not true and fair.

Question

Quizplus · Accepted Answer

A negative expression of opinion, often used in limited assurance engagements, indicates that nothing has come to the auditor's attention to suggest that the information is not true and fair.

The Wording of a Negative Expression of Opinion Generally States