| Accounting terms Accounting articles Accounting news |
Go back
| Accounting term: | Assertion |
| Definition: | Explicit or implicit representations by an entity's management that are embodied in financial statement components and for which the auditor obtains and evaluates evidential matter when forming his or her opinion on the entity's financial statements. |
| Related terms: | |
| Rate it: |
|
Accounting terms by letter:
0 comments so far (post your own)