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2 what is the difference between reasonable

assurance
Reasonable assurance is the highest level of assurance. It means that
the auditor has conducted audit procedures and gathered sufficient
and appropriate evidence to provide an opinion on the truth and
fairness of the financial reports. The auditor states, in an unqualified
opinion, that they believe that the reports do provide a true and fair
view of the financial position and performance of the client.
Limited assurance is a lower level of assurance. The auditor performs
a more limited set of audit procedures and gathers less evidence. The
auditor provides an opinion stated in the negative form. They state
that they have found no evidence which makes them believe that the
financial reports do not provide a true and fair view of the financial
position and performance of the client. Reasonable assurance is
provided in an audit, limited assurance is provided in a review