The statement that "Nothing came to our attention which would indicate that these statements are not fairly presented" expresses which of the following?

Question

Quizplus · Accepted Answer

The statement is indicating a negative assurance, where the auditor is saying that they did not find anything that would indicate that the financial statements are not fairly presented. This is not a disclaimer of an opinion as the auditor is giving an opinion, albeit a limited one. It is also not a negative confirmation as the auditor is not communicating with third-party organizations. It is not a shared opinion as the auditor is not sharing any opinion with anyone.

The Statement That "Nothing Came to Our Attention Which Would