Reasonable Assurance - PCAOB

← Back to document page

assurance is incontrovertible, and the interim auditing standards explicitly make the connection. Other professional standards also articulate the concept of reasonable assurance as a high level of assurance. For example, the glossary of terms that accompanies the pronouncements of the International Auditing and Assurance Standards Board defines

  Assurance, Auditing, Auditing and assurance