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Audit assertions are the claims made by management regarding the accuracy and completeness of financial statements.
Audit assertions are used by auditors to assess the risk of material misstatement in financial statements.
There are six types of audit assertions: existence, completeness, accuracy, cutoff, classification, and presentation.
For example, existence assertion means that the assets and liabilities exist at a gi...
I applied via Naukri.com and was interviewed in Sep 2020. There was 1 interview round.
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