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.
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learning about assertion
11y ago#1Sorry, you just have to learn them.
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.
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