Question：Review reports give an * of negative assurance.
This tells the reader that:
A. The financial statements do not give a true and fair view.
B. The auditors are unable to determine whether the financial statements give a true and fair view.
C. The auditors' procedures allow them to positively state that the financial statements give a true and fair view.
D. Nothing has come to the auditors' attention to suggest that the financial statements do not give a true and fair view.
The correct answer is:Nothing has come to the auditors' attention to suggest that the financial statements do not give a true and fair view.
Negative assurance is assurance of a fact in the absence of any indicators to the contrary, rather than positive assurance that indications have led the auditors to conclude the fact is true.