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

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.

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 …

1 day ago · This article explores the types of audit assertions, common pitfalls to avoid, and how technology is impacting the way auditors test assertions.

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

Assertion definition: a positive statement or declaration, often without support or reason.. See examples of ASSERTION used in a sentence.

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 …

Whether you’re drafting an academic paper, debating a point, or writing code, understanding the concept of an assertion can sharpen your communication and logic skills. 1. Introduction. This …

1. a positive statement or declaration, often without support or reason; allegation. 2. an act of asserting. Random House Kernerman Webster's College Dictionary, © 2010 K Dictionaries …

Sep 7, 2025 · Auditors use financial statement assertions as a framework to identify what could go wrong in the financial statements. They design audit procedures to test whether each …