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There are two types of assurance engagements: reasonable assurance and limited assurance. Reasonable assurance engagements provide a positive form of assurance and are less risky, while limited assurance engagements provide a negative form of assurance and are more risky. Assurance engagements are intended to enhance the degree of confidence of users through evaluating or measuring a subject matter against an assertion or set of criteria. There are two types of assurance engagements: assertion-based, where
- Author
- Trisha Mae Sison
- Language
- EN