The auditor expresses an opinion. It is based on certain conditions. And given that two sets of conditions can be different or the subjection perception of two different auditors for the same set of conditions could be different, it is likely that the opinions of two auditors on the same matter could be different.
Sometimes, the auditor provides a confirmation. However, it is not necessary that the perfect conditions to give such a confirmation would always exist in all situations. The most common example is compliance to certain laws. So although it may be essential to say that “We confirm that the Company has complied with all laws and regulations applicable to it” or “We confirm that the Company has not contravened any of the laws and regulations applicable to it”, there is no way that an auditor can confirm whether they have indeed done so and it would be wrong to assume that the businessmen who run the company are either saints who would do no wrong or they have the knowledge of every applicable law and they would stick to all of them, there is every possibility that some contravention might have occurred and has escaped the auditor’s attention. So an auditor issues a more controlled and double negative statement that reads “Nothing has come to our notice to indicate that the Company has contravened (i.e., not adhered to), during the period under review, any of the laws and regulations applicable to it.” This is a common practice and we are not averse to using negatives in our certificates and practice in general.
