The three categories of management assertions are: a. Journal entries, ledgers, and trial balances. b. Journal entries,

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The three categories of management assertions are:

a. Journal entries, ledgers, and trial balances.

b. Journal entries, account balances, and financial statements.

c. Transactions, ledgers, and account balances.

d. Classes of transactions, account balances, and presentation and disclosure.

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Auditing A Practical Approach with Data Analytics

ISBN: 978-1119401742

1st edition

Authors: Raymond N. Johnson, Laura Davis Wiley, Robyn Moroney, Fiona Campbell, Jane Hamilton

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