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・ Positive accounting
・ Positive action
・ Positive action (disambiguation)
・ Positive Action campaign
・ Positive Action Group
・ Positive Adult Development
・ Positive affectivity
・ Positive airway pressure
・ Positive Alternatives to Homosexuality
・ Positive and negative parts
・ Positive and negative predictive values
・ Positive and negative relief
・ Positive and negative sets
・ Positive and Negative Syndrome Scale
・ Positive anymore
Positive assurance
・ Positive Attitude
・ Positive axillary lymph node
・ Positive Beat Records
・ Positive Behavior Interventions and Supports
・ Positive behavior support
・ Positive Black Soul
・ Positive Christianity
・ Positive Coaching Alliance
・ Positive control
・ Positive covenant
・ Positive Criminology
・ Positive current
・ Positive deconstruction
・ Positive definiteness


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Positive assurance : ウィキペディア英語版
Positive assurance

Positive assurance is a statement as to what the CPA believes. An example is an opinion that the financial statements are presented fairly in conformity with U.S. GAAP.
The opposite is negative assurance, a statement about what the CPA does not know. A statement that the CPA was "not aware of material modifications that should be made to financial statements for them to conform with U.S. generally accepted accounting principles" is negative assurance used in review reports.


抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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