DAuditor's report on compliance with aspects of contractual agreements
✓ Correct answer: D. Auditor's report on compliance with aspects of contractual agreementsNegative assurance is provided in reports on compliance with aspects of contractual agreements and reports on regulatory requirements related to audited financial statements. Saying, "We are not aware of any instances of noncompliance" is considered giving negative assurance. Cash basis, tax basis, and other non-GAAP reports provide positive rather than negative assurance. The emphasis-of-matter paragraph in the report indicates that the financial statements (elements, accounts, items) were prepared in accordance with the applicable special purpose framework (positive assurance).
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