That question relates to AAS 6 "Risk Assessment and Internal Control" .. go through the PCC Auditing standards book issued by ICAI .... its about substantive procedures and specific assertions to be made by auditors while in audit..
go through page 2.6 & page 2.7 of our audit main book(i mean the thich one)
the have given in details about assertions with examples. i suppose that may be the answer
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