Choice "B" is correct. Positive assurance is provided in OCBOA reports, reports on specified elements, accounts, or items, and reports on special-purpose financial presentations to comply with contractual agreements or regulatory provisions. Where applicable, the emphasis-of-matter paragraph in the report indicates that the financial statements (elements, accounts, items) were prepared in accordance with the applicable special purpose framework (positive assurance).
Choice "a" is incorrect. Positive assurance is provided in OCBOA reports, reports on specified elements, accounts, or items, and reports on special-purpose financial presentations to comply with contractual agreements or regulatory provisions.
Choice "c" is incorrect. Negative assurance is provided in reports on compliance with aspects of contractual agreements or regulatory requirements related to audited financial statements.
Choice "d" is incorrect. Procedures and findings are listed in reports related to agreed-upon procedures engagements, not in special reports.