Negative assurance is when an auditor gives assurance that nothing has come to his attention which indicates that the financial statements have not been prepared according to the framework. In other words he gives his assurance in the absence of any evidence to the contrary. (from book)

This is what I understood about negative assurance:

“Where the auditor concludes that there is no evidence that financial statements have not been prepared in accordance with a reporting financial framework.
Is this right? Otherwise, could anyone explain in a more simple way, what negative assurance is about?

Thank you for your help!

Negative assurance is where the accountant performing the assurance assignment is telling their client that nothing has come to their attention that suggests the financial information is incorrect.  Ordinarily an assurance engagement will not result in the accountant expressing an opinion (as in a statutory audit) because often the accountant will not have performed an audit in accordance with the ISAs.

Kind regards
Steve