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.

Dec 8, 2025 · This article explores the types of audit assertions, common pitfalls to avoid, and how technology is impacting the way auditors test assertions.

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

ASSERTION meaning: 1. a statement that you strongly believe is true: 2. a statement that you strongly believe is…. Learn more.

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

as•ser•tion /əˈsɜrʃən/ n. a strong declaration, often without support or reason; allegation:[countable] unfounded assertions. an act of asserting: [uncountable] the assertion of …

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

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 …

Nov 25, 2025 · By surface analysis, assert +‎ -ion. assertion (countable and uncountable, plural assertions) The act of asserting; positive declaration or averment. You're a man of strong …

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 …