Traduction de «Negative assurance » (Anglais → Français) :

negative assurance | conclusion in the negative form | negative form of expression | statement of negative assurance

negative assurance [ statement of negative assurance ]

national statement on negative security assurances for non-nuclear-weapon States

negative security assurance | NSA [Abbr.]

negative bilateral straight leg raise test [ negative double straight leg raise test | negative double straight-leg raise test | negative bilateral SLR test | negative double SLR test ]

negative equity | negative net worth | negative shareholder equity | negative stockholders' equity

cleaning negatives | negative cleaning | clean negatives | wipe negatives

dupe negative | duplicate negative | duplicating negative | dupe neg

A ‘limited assurance level’ implies a reduction in risk to an acceptable level as the basis for a negative form of expression by the auditor such as ‘based on our assessment nothing has come to our attention to cause us to believe that there are errors in the evidence’, whereas a ‘reasonable assurance level’ implies a reduction in risk to an acceptably low level as the basis for a positive form of expression such as ‘based on our assessment, the evidence is free from material misstatement’ (cf. ISEA 3000).

Furthermore, the Commission Recommendation on quality assurance requires a systematic link between negative outcomes of quality reviews and sanctions under the disciplinary system

10. Acknowledges that, in 2009, the IAS performed an audit on Building Blocks of Director's Declaration of Assurance with the objective of obtaining reasonable assurance as to the adequacy, effectiveness and disclosure in the Annual Activity Report of the different building blocks that constitute the basis for the Director's Declaration of Assurance; notes that the IAS found that the scarcity of relevant information underpinning the observation provided by the Director in his Declaration of Assurance may mislead the reader; calls, therefore, on the Director of the Foundation to elaborate in more detail these observations (by providing ...[+++]inter alia information on the criteria for classification, on the potential detrimental impact and/or materiality, and on the likelihood of a negative event taking place);

10. Acknowledges that, in 2009, the IAS performed an audit on Building Blocks of Director's Declaration of Assurance with the objective of obtaining reasonable assurance as to the adequacy, effectiveness and disclosure in the Annual Activity Report of the different building blocks that constitute the basis for the Director's Declaration of Assurance; notes that the IAS found that the scarcity of relevant information underpinning the observation provided by the Director in his Declaration of Assurance may mislead the reader; calls, therefore, on the Director of the Foundation to elaborate in more detail these observations (by providing ...[+++]inter alia information on the criteria for classification, on the potential detrimental impact and/or materiality, and on the likelihood of a negative event taking place);