Assertion: audit | /r/CapableOf | express his views
Facets:
value: regarding the client’s financial status
type: OTHER
value: regarding operational results
type: OTHER
value: fairly
type: DEGREE
Source sentences:
text: In ending the report, the CPA would state that the audit was done in accordance with the accepted auditing standards, as well as expressing his views fairly regarding the client’s financial status and operational results – also known as positive assurance.