[barelystayingsane]

I’ve noticed that some reports on negative assurance in Becker state “nothing came to our attention,” while others state “we are not aware,” depending on the engagement. Should we know which reports use which phrase?

[Anonymous]

Both are essentially negative assurance so I would not memorize that particular phrase but rather that “negative assurance phrase is in this report.”

[Anonymous]

Both are essentially negative assurance so I would not memorize that particular phrase but rather that “negative assurance phrase is in this report.”

[Author]

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