ASSERTION AND METHODOLOGY IN MONETARY STATEMENTS

Feb 3rd, 2012
Studypool Tutor
University of Oxford
Course: finance and management
Price: $10 USD

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It is stated that the auditor should use assertions for classes of transactions, account balances, and presentation and disclosures in sufficient detail to form a basis for the assessment of risks of material misstatement and the design and performance of further audit procedures. The auditor uses assertions in assessing risks by considering potential misstatements that may occur, and thereby designing audit procedures that are responsive to the particular risks

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