negative assurance audit definition
negative assurance audit means a review with the objective of enabling the auditor to state whether, on the basis of review procedures that do not provide all the evidence that would be required in a standard audit, anything has come to the auditor’s attention that indicates (as applicable):
negative assurance audit means a review with the objective of enabling the auditor to state whether, on the basis of review procedures that do not provide all the evidence that would be required in a standard audit, anything has come to the auditor ’s attention that indicates the market service provider’s non-compliance with the rules set out in A2.1.