Negative assurance means:
(a) The auditor has conducted an audit and provides an opinion that the financial reports are true and fair.
(b) The auditor has conducted sufficient work to conclude that the appropriate outcome is an adverse audit report.
(c) The auditor has done adequate work and nothing came to their attention which would lead them to believe that the information being assured is not true and fair.
(d) The auditor disclaims responsibility for the audit opinion because they are unable to do sufficient work to conclude that the information being assured is true and fair.