types of audit assertions
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The following four items are classified as assertions related to the ending balances in accounts, and so relate primarily to the balance sheet:
Completeness. The assertion is that all reported asset, liability, and equity balances have been fully reported.
Existence. ...
Rights and obligations. ...
Valuation.
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The following four items are classified as assertions related to the ending balances in accounts, and so relate primarily to the balance sheet:
Completeness. The assertion is that all reported asset, liability, and equity balances have been fully reported.
Existence. ...
Rights and obligations. ...
Valuation.
plzz mark me as brainelst
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