assertions are expressed or implied representations by management that are reflected in the financial statement components. the auditor performs audit procedures to gather evidence to test those assertions.

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05-12-2022
Business

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assertions are expressed or implied representations by management that are reflected in the financial statement components. the auditor performs audit procedures to gather evidence to test those assertions.

Sagot :

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rafikiedu17 rafikiedu17 · Answer 1 · 2022-12-08T02:08:25-05:00

Accounting management assertions are implicit or specific claims made by way of economic announcement preparers. Those assertions attest that the preparers abided by using the essential regulations and accounting standards while preparing the financial statements.

Assertions about presentation and disclosure deal with whether or not unique additives of the economic statements are nicely categorized, defined, and disclosed." The account balance not only ought to be well measured but additionally properly defined and disclosed.

Assertions are characteristics that want to be examined to ensure that financial data and disclosures are correct and appropriate. If assertions are all met for applicable transactions or balances, monetary statements are accurately recorded.

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assertions are expressed or implied representations by management that are reflected in the financial statement components. the auditor performs audit procedures to gather evidence to test those assertions.

Sagot :

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