negative assurance

简明释义

消极保证

英英释义

例句

1.After the investigation, the committee concluded with negative assurance that there were no ethical breaches.

经过调查，委员会以负面保证的方式得出结论，认为没有伦理违规行为。

2.The auditor provided negative assurance on the financial statements, indicating that nothing came to their attention that suggested a material misstatement.

审计师对财务报表提供了负面保证，表示没有发现任何可能导致重大错误陈述的情况。

3.In the report, the consultant offered negative assurance regarding compliance with the new regulations, stating they found no violations.

在报告中，顾问提供了关于遵守新法规的负面保证，声明他们没有发现任何违规行为。

4.During the review, the team issued negative assurance on the data integrity, confirming that no errors were identified.

在审查过程中，团队对数据完整性发出了负面保证，确认没有发现错误。

5.The lawyer gave negative assurance about the contract's enforceability, indicating they did not see any red flags.

律师对合同的可执行性提供了负面保证，表示他们没有看到任何警示信号。

作文

In the world of finance and auditing, the term negative assurance refers to a type of assurance that provides a lower level of confidence compared to positive assurance. When auditors offer negative assurance, they essentially state that, based on their review, nothing has come to their attention that would suggest a material misstatement in the financial statements. This is different from positive assurance, where the auditor explicitly states that the financial statements are free from material misstatements. The concept of negative assurance is crucial in various financial contexts, particularly when it comes to reviews rather than full audits.The primary purpose of negative assurance is to provide stakeholders with a certain level of comfort regarding the accuracy of financial information without the extensive procedures associated with a full audit. For instance, when a company undergoes a limited review, the auditor may issue a report that includes negative assurance. This indicates that while the auditor has not conducted a thorough examination, they have not identified any issues that would raise red flags about the company's financial health.One common scenario where negative assurance is applied is in quarterly financial statements. Companies often do not require a full audit for every quarter; instead, they may opt for a review, which is less intensive. In this case, the auditor's report will typically include negative assurance, indicating that they did not find any significant problems during their review. This can help reassure investors and stakeholders that the company is on the right track, even if they haven't undergone a full audit.However, it is essential to understand the limitations of negative assurance. Since it does not involve comprehensive testing of financial records, it cannot guarantee that there are no errors or fraud present. Stakeholders should be aware that while negative assurance can provide some level of comfort, it does not equate to the same level of security as a full audit, which offers positive assurance. Therefore, users of financial statements should exercise caution and consider the context in which negative assurance is provided.In conclusion, negative assurance serves as a valuable tool in the realm of financial reporting and auditing. It allows companies to present their financial information with a certain degree of credibility while balancing the need for efficiency and cost-effectiveness. Stakeholders must recognize the difference between negative assurance and positive assurance, understanding that while it provides some level of confidence, it is not an absolute guarantee of accuracy. Ultimately, being informed about the implications of negative assurance can empower investors and stakeholders to make better decisions based on the financial information available to them.

在金融和审计的世界中，术语negative assurance指的是一种提供较低信心水平的保证，与积极保证相比。当审计师提供negative assurance时，他们基本上声明，根据他们的审查，没有任何事情引起他们的注意，表明财务报表中存在重大错误。这与积极保证不同，后者审计师明确声明财务报表没有重大错误。negative assurance的概念在各种金融背景中至关重要，特别是在进行审查而不是全面审计时。negative assurance的主要目的是为利益相关者提供某种程度的信心，关于财务信息的准确性，而无需进行全面审计所需的广泛程序。例如，当一家公司进行有限审查时，审计师可能会发布一份包含negative assurance的报告。这表明，虽然审计师没有进行彻底检查，但他们没有发现任何问题，会对公司的财务健康提出警告。negative assurance应用的一个常见场景是季度财务报表。公司通常不需要每个季度都进行全面审计；相反，他们可能选择审查，这样的审查强度较低。在这种情况下，审计师的报告通常会包括negative assurance，表明在审查过程中没有发现重大问题。这可以帮助安抚投资者和利益相关者，表明公司在正确的轨道上，即使他们没有经历全面审计。然而，理解negative assurance的局限性是至关重要的。由于它不涉及对财务记录的全面测试，因此不能保证没有错误或欺诈存在。利益相关者应意识到，虽然negative assurance可以提供某种程度的信心，但它并不等同于全面审计所提供的同等安全性，后者提供积极保证。因此，财务报表的使用者应保持谨慎，并考虑在提供negative assurance的上下文。总之，negative assurance在财务报告和审计领域中作为一种有价值的工具。它允许公司以一定的可信度呈现其财务信息，同时平衡效率和成本效益的需求。利益相关者必须认识到negative assurance与积极保证之间的区别，理解尽管它提供了一定程度的信心，但并不是绝对的准确性保证。最终，了解negative assurance的意义可以使投资者和利益相关者在可用的财务信息基础上做出更好的决策。