Management assertions
id:
management-assertions-294-14443045
title:
Management assertions
text:
Management assertions or financial statement assertions are the implicit or explicit assertions that the preparer of financial statements (management) is making to its users. These assertions are relevant to auditors performing a financial statement audit in two ways. First, the objective of a financial statement audit is to obtain sufficient appropriate audit evidence to conclude on whether the financial statements present fairly, in all material respects, the financial position of a company an
brand slug:
wiki
category slug:
encyclopedia
description:
Term used in financial auditing
original url:
https://en.wikipedia.org/wiki/Management_assertions
date created:
date modified:
2022-05-02T09:52:23Z
main entity:
{"identifier":"Q17139352","url":"https://www.wikidata.org/entity/Q17139352"}
image:
fields total:
13
integrity:
14