ICANAudit & AssuranceNature and Objectives of Assurance2021

In a review engagement, the practitioner expresses:

APositive assurance
BLimited assurance in a negative form of expressionCORRECT
CNo assurance at all
DAbsolute assurance
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Why the answer is B, and why the others tempt you.
A review engagement provides limited assurance and is expressed negatively, stating that nothing has come to the practitioner's attention causing them to believe the statements are not prepared in accordance with the framework.
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