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assertion level

Forums › ACCA Forums › ACCA AA Audit and Assurance Forums › assertion level

  • This topic has 2 replies, 3 voices, and was last updated 14 years ago by Anonymous.
Viewing 3 posts - 1 through 3 (of 3 total)
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  • September 28, 2010 at 1:07 am #45396
    sidrashahab
    Member
    • Topics: 7
    • Replies: 21
    • ☆

    can anybody tell what is assertion level

    September 30, 2010 at 6:27 am #68791
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10595
    • ☆☆☆☆☆

    The assertion level: The assertions (eg remmebered by ACCA COVER) make claims about each figure in the FS: valuation, existence, roghta and obligations. Each relevant assertion has to be tested by suitable audit work.

    The FS level: Looks at the FS as a whole. Each individual figure could be OK in itself, but the FS could still not show a true and fair view.

    October 20, 2010 at 5:49 pm #68792
    Anonymous
    Inactive
    • Topics: 0
    • Replies: 2
    • ☆

    Is it simply the characheristics of balances,transactions and disclosures relates to financial reportings if put in simple words??? For me “assertion” is more technical term

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