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Accounting > Assertion

The following information is about Assertion.

Assertion Defined

Explicit or implicit representations by an entity's management that are embodied in financial statement components and for which the AUDITOR obtains and evaluates evidential matter when forming his or her opinion on the entity's financial statements.

This definition is in context to Accounting. See more contextual defintions for Assertion.


Are you looking for additional Accounting > Assertion news? Try our new "Assertion News Focus" area.

Off-site Assertion Links, User Submitted

The following links have been collected through user bookmark submission in the Assertion category. Please note, because these resources are off-site we cannot guarantee the accuracy or quality of any information.

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If you would like to find additional social bookmark based links on the topic of we recommend the Open Tag Directory > Assertion. If you would like to find related tags we recommend Tag Patterns > Assertion

Off-site Assertion Research Links

If you still need additional information on Assertion then we suggest the following off-site resources. Please note, because these resources are off-site we cannot guarantee the accuracy or quality of any information.

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