meaning of word assertion
Bhanu (hyderabad) (1653 Points)
19 June 2019
what is the meaning of the word assertion in auditing????
Kutty Dhanush
(other)
(317 Points)
Replied 19 June 2019
Assertion in simple terms means the claims made by management with respect to recognition , measurement and presentation of various elements such as assets, liabilities, income, expense in preparation of financial statements; i.e. appropriateness of the various elements of financial statements and disclosures
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