Management assertions are a. Stated in the footnotes to the financial statements. b. Implied or expressed representations

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Management assertions are

a. Stated in the footnotes to the financial statements.

b. Implied or expressed representations about the financial statements.

c. Explicitly expressed representations about the financial statements.

d. Provided to the auditor in the assertions letter, but are not disclosed on the financial statements.

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Related Book For  answer-question

Auditing An International Approach

ISBN: 978-1259087462

7th edition

Authors: Wally J. Smieliauskas, Kathryn Bewley

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