Assurance Assurance refers to enhancing the user’s confidence in the information that is being reported. In a financial statement audit, the auditor obtains reasonable assurance about whether the financial statements are free of material misstatement.
AssuranceAssurance refers to enhancing the user’s confidence in the information that is beingreported. In a financial statement audit, the auditor obtains reasonable assurance aboutwhether the financial statements are free of material misstatement.