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negativno osiguranje (imenica, Računovodstvo, revizija)
Izjava o tome što ZKP-a ne zna za razliku od onoga što vjeruje ZKP (čvrsto uvjerenje). Izjava da je CPA "nisu svjesni materijalnim izmjenama koje bi trebale biti napravljene na financijske izvještaje za njih u skladu s američkim općeprihvaćenim računovodstvenim načelima" negativna osiguranja koristi u izvješćima revizije.
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- Sõnaliik: noun
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- Valdkond/domeen: Accounting
- Category: Auditing
- Company: AIS
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