消极保证 meaning in English
negative assurance
Examples
- Statement review can only provide passive guarantee because it can only use limited audit procedures , but statement audit can provide positive guarantee thanks to its requirement of executing legal auditing procedures
可见报表审阅只是采用有限的审计程序对会计报表的合法性和真实性提供消极保证，而报表审计则要求执行法定审计程序，对会计报表的合法性和真实性提供积极保证。