Positive assurance
 | This article has multiple issues. Please help improve it or discuss these issues on the talk page. (Learn how and when to remove these template messages)
|
Positive assurance is a statement as to what the CPA[clarification needed] 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.