The meaning of ASSERTION is the act of asserting or something that is asserted. How to use assertion in a sentence.

Audit assertions, financial statement assertions, or management’s assertions, are the claims made by the management of the company on financial statements. The moment the financial …

Assertions are claims that establish whether or not financial statements are true and fairly represented in the process of auditing. Assertions are an important aspect of auditing.

Assertions have always been an important area of the syllabus for audit examinations. Candidates should ensure that they know the assertions and can explain what they mean.

Jun 5, 2025 · Management assertions are claims made by members of management regarding certain aspects of a business. The concept is primarily used in regard to an audit.

Specifially, those beliefs or assertions which are purely expressive, metaphorical, or whose truth value cannot be determined.

Definition of assertion noun from the Oxford Advanced Learner's Dictionary. [countable] a statement saying that you strongly believe something to be true synonym claim. He was …