meaning of assertions

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what does assertions mean in auditing?
in simple words
Replies (4)

Refer: https://www.caclubindia.com/forum/what-an-assertion-means--188098.asp

thnku @ dhirajlal rambhia for ur help
assertion means representation used by management in preparing the financial statements.eg. valuation, measurement, can completeness, disclosure requirements,etc
Assertion means declaration made as if no further evidence is required.


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