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assertion level

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05 August 2016 What does it means - "material misstatement at assertion level". can anyone explain with examples...
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Amol S Joglekar

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Amol S Joglekar (Expert)
05 August 2016 assert means to declare/to state a fact/belief confidently/with full force.
it is thus the vocabulary of AUDIT to say.....assertion level...i.e. the statement are stated which are fully and completely true.

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