Assertions are expressed or implied representations by management that are reflected in the financial statement components. The

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Assertions are expressed or implied representations by management that are reflected in the financial statement components. The auditor performs audit procedures to gather evidence to test those assertions.L-987

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Auditing And Assurance Services A Systematic Approach

ISBN: 9780073337203

5th Edition

Authors: William Messier, Steven Glover, Douglas Prawitt

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