<Tr> <Td> </Td> <Td> This article needs additional citations for verification . Please help improve this article by adding citations to reliable sources . Unsourced material may be challenged and removed . (August 2010) (Learn how and when to remove this template message) </Td> </Tr> <Table> <Tr> <Td> </Td> <Td> This article provides insufficient context for those unfamiliar with the subject . Please help improve the article with a good introductory style . (January 2011) (Learn how and when to remove this template message) </Td> </Tr> </Table> <Tr> <Td> </Td> <Td> This article provides insufficient context for those unfamiliar with the subject . Please help improve the article with a good introductory style . (January 2011) (Learn how and when to remove this template message) </Td> </Tr> <P> 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 . </P>

Difference between positive and negative assurance in audit