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
Auditing An International Approach
ISBN: 978-1259087462
7th edition
Authors: Wally J. Smieliauskas, Kathryn Bewley
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