Explicit or implicit representations by an entity's management that are embodied in financial statement components and for which the auditor obtains and evaluates evidential matter when forming his or her opinion on the entity's financial statements.
Barry Goldsmith
| APA | Barry Goldsmith. (2010). assertion. Retrieved September 20, 2026, from http://smartdefine.org/assertion/definitions/1147874 |
| Chicago | Barry Goldsmith. 2010. "assertion" http://smartdefine.org/assertion/definitions/1147874 (accessed September 20, 2026). |
| Harvard | Barry Goldsmith 2010, assertion, Smart Define, viewed 20 September, 2026, <http://smartdefine.org/assertion/definitions/1147874>. |
| MLA | Barry Goldsmith. "assertion" 21 October 2010. Web. 20 September 2026. <http://smartdefine.org/assertion/definitions/1147874> |