As used in auditing, which of the following
statements best describes "assertions”?
a. Assertions are the auditor's findings to be
communicated in his audit report.
b. Assertions are found only in the notes to
the financial statements.
c. Assertions are the representations of
management as to the reliability of the
information system.
d. Assertions are the representations
of management as to the fairness of
presentation of the financial
statements
statements best describes "assertions”?
a. Assertions are the auditor's findings to be
communicated in his audit report.
b. Assertions are found only in the notes to
the financial statements.
c. Assertions are the representations of
management as to the reliability of the
information system.
d. Assertions are the representations
of management as to the fairness of
presentation of the financial
statements