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

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Definitions:

Primary Purposes

The fundamental reasons or main objectives for which something is created or exists.

Sales Report

A document that summarizes the sales activities within a specific period, highlighting achievements and areas for improvement.

Telecom Company

A company that provides telecommunications services such as telephony, data transmission, and internet connectivity to individuals and businesses.

Mobile Connections

Wireless telecommunications links, typically involving mobile phones or other portable devices, allowing access to the internet or other networks.