It is very hard for me to remember assertions for period under audit, at period end, presentation and disclosure, to separate them. They get mixt up in my head and i am confused. Can you give me any clues to remember them as a teacher.
I’ve resolved such problem in the following way. All assertions is given as ‘acca cover’ (I studied them by heart). Then I’ve devided this letters: for transactions – ACC CO; for the year end – C_A VER; for disclosures- AC COV_R.