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When Is Negative Assurance Used During a Review Engagement

Question 3

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When is negative assurance used during a review engagement?

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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