A report on compliance with a contractual agreement typically involves the use of negative assurance by the auditor in a separate report.

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A report on compliance with a contractual agreement typically involves negative assurance, meaning the auditor's statement is limited to stating that they did not become aware of any material noncompliance during their procedures. This is different from an audit report, which provides positive assurance that the financial statements are fairly presented.

A Report on Compliance with a Contractual Agreement Typically Involves