When Is Negative Assurance Used During a Review Engagement

question 62

Multiple Choice

When is negative assurance used during a review engagement?

• A)when the standards applicable to a review engagement have been met
• B)if a qualification is required during the review engagement
• C)when the criteria associated with a review engagement have not been satisfied
• D)when the practitioner is unable to set appropriate criteria for the review engagement

---

Definitions:

Independent Samples

Refers to samples drawn from two populations where the selection of a sample from one population is not influenced by the selection from the other.

Population Means

The average value of a particular characteristic in the entire population.

Z-score

A statistical measure that describes a value's relationship to the mean of a group of values, measured in terms of standard deviations from the mean.

Sampling Distribution

The probability distribution of a statistic based on a large number of samples or replicates.