Audit Reports(英文版)(ppt 55页)
Association with F/S       
Auditors have to issue a report when associated with F/S showing:What services, if any, were performed.Level of responsibility, if any.Association occurs when:F/S are on auditor’s letterheadProduced by accountant’s computerF/S state that they are the auditors.
Levels of Assurance
Positive assurance - factual statement of auditors opinion; F/S are GAAP. Used for F/S audits.Negative Assurance - based on our review, we are not aware of any material  ...