Assertions are amenable to attestation when the measures used to make them are objective and the data

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Assertions are amenable to attestation when the measures used to make them are objective and the data to support the assertion are available. In that light, consider the following assertions:

a. Nine out of ten dentists recommend Bleegum toothpaste.

b. Cholesterol is the leading cause of heart disease among males aged 60 and over.

c. Data magazine tested all major computer operating systems and found that the Peachpit computer operating system outperforms them all.

d. Latveria University has the best department of accounting in the United States.

e. Profits at Grintell Semiconductors increased 13 percent over the same quarter last year.

f. Emissions at the Pelican Point electrical generating plant are down 2 percent.

g. We average three days on order fulfillment.

h. The best actress for 2008 is Julia Roberts.

For each of the assertions, 

(1) discuss the deficiencies in the assertion that would make it difficult to attest to, 

(2) discuss the deficiencies in the assertion that would make the intended target of it be able to question its utility, 

(3) reword the assertion so that it is more easily interpreted.

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Related Book For  book-img-for-question

Auditing Assurance And Risk

ISBN: 9780324313185

3rd Edition

Authors: W. Robert Knechel, Steve Salterio, Brian Ballou

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