Limited assurance engagement
　　The practitioner：
　　Gathers sufficient appropriate evidence to be satisfied that the subject matter is plausible in the circumstances
　　Gives a report in the form of negative assurance(‘Nothing has come to our attention’)
　　Negative report form— Nothing has come to our attention that causes us to believe that the F/Ss are not prepared，in all material respects，in accordance with an applicable financial reporting framework.
　　The assurance level given is moderate.