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En esta página puede obtener un análisis detallado de una palabra o frase, producido utilizando la mejor tecnología de inteligencia artificial hasta la fecha:
- cómo se usa la palabra
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- etimología
Qué (quién) es assertions - definición
Management assertions
TERM USED IN FINANCIAL AUDITING
Management Assertions; Assertions (auditing)
Management assertions or financial statement assertions are the implicit or explicit assertions that the preparer of financial statements (management) is making to its users. These assertions are relevant to auditors performing a financial statement audit in two ways.
assertion
see assert
assertion
n.
1) to make an assertion
2) to deny; refute an assertion
3) a bold; sweeping; unfounded assertion
4) an assertion that + clause (we do not believe his assertion that he is innocent)
Ejemplos de uso de assertions
1. Wilson, on the assertions made in his article, and on responding to those assertions,‘‘ according to the file.
2. Shaffer‘s assertions have been publicized by Rep.
3. That view mirrors the Pakistani government‘s assertions.
4. The assertions gained considerable steam when Rep.
5. The following points justify these assertions. 1.1.