With regard to __________, the auditor should prepare a written report, which may either be a part of the report on the ____________ or a separate report on the tests of compliance with applicable laws and regulations. The report should contain a statement of positive assurance on those items tested for compliance and negative assurance on those items not tested:

Question

Quizplus · Accepted Answer

In regularity audits, the auditor assesses compliance with laws and regulations. The report can be part of the financial statements report or separate, providing positive assurance on tested items and negative assurance on untested items.

With Regard to __________, the Auditor Should Prepare a Written