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.

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

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 …

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 …

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.

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

2 meanings: 1. a positive statement, usually made without an attempt at furnishing evidence 2. the act of asserting.... Click for more definitions.

To assert is to state with force. So if someone makes an assertion, they’re not just trying out an idea — they really mean it. An assertion can also be an act that seems to make a statement …

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 …