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Assertion level means

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(Querist)
28 September 2015 could any one please clarify my doubts regarding a ssertion level
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Prashanth

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Prashanth (Expert)
30 September 2015 Assertions in audit means what management claims. For example, if a management states that internal controls are effective then it is a claim or assertion made by management.
assertions in three categories:-
Assertions about classes of transactions and events
Assertions about account balances at the period end
Assertions about presentation and disclosure

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