Management assertions are
a. Stated in the footnotes to the financial
statements.
b. Provided to the auditor in the assertions
letter, but are not disclosed in the
financial statements of the entity.
c. Implied or express representations
about the accounts in the financial
statements.
d. Explicitly expressed representations
about the financial statements

1 Answer

Answer :

Implied or express representations
about the accounts in the financial
statements.

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