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词汇 Positive assurance
分类 英语词汇 英语翻译词典
释义

Positive assurance

原声例句
亨利·亚当斯的教育(上)

When Mr. Adams, not satisfied even with this positive assurance, pressed for a categorical answer: " I asked him if I was to understand that policy as not now to be changed; he said: Yes" !

当 Adams 先生甚至对这种肯定的保证都不满意时,他要求一个明确的回答:“我问他我是否理解该政策现在不会改变;他说:是的”!

英语百科

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.

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