What is negative assurance?
1) A negative assurance provides a direct statement as to whether the presentation of the financial statements are prepared in accordance with accounting standards.
2) A negative assurances provides reasonable assurance that a company's computer system complies with Trust Services principles and criteria.
3) A negative assurance provides reasonable assurance that a company's Web site complies with Trust Services principles and criteria for business-to-consumer electronic commerce.
4) A negative assurance states, along with factual statements, that nothing came to the accountant's attention that would lead the accountant to believe that the financial statements were not prepared in accordance with accounting standards.