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negative assurance - translation to English
аудит
отрицательное подтверждение (заявление аудитора о том, что в ходе аудита не было обнаружено ничего, что бы указывало на несоблюдение правил, принципов, стандартов и иных условий; такое заявление не утверждает, что нарушений в бухгалтерской отчетности нет)
антоним
Definition
Wikipedia
Negative assurance within accounting ethics (also known as limited assurance), is a method used by the Certified Public Accountant to assure various parties, such as bankers and stockbrokers, that financial data under review by them is reasonable. Negative assurance tells the data user that nothing has come to the CPA's attention of an adverse nature or character regarding the financial data reviewed.
