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this is a lecture from open tuition to benefit from the lecture you should download the free lecture notes from open tuition dot-com types of assignment the first types of assignment were going to look at are known as assurance engagements or assurance assignments and then these assignments see order two or the accountant is giving some sort of opinion on for example a financial statements now there will be two potential types of assurance assignment first of all the auditor or accountant will be willing to give positive assurance in other words the auditor will say the financial statements in the order his opinion show a true and fair view but is a very kind of positive statement I think this is the case this positive assurance is also known as reasonable assurance because as you know in the ordered report no auditor is going to say for sure the financial statements are correct theyre saying you know to reasonable certainty to a reasonable probability the financial statements are fr