The meaning of ASSERTION is the act of asserting or something that is asserted. How to use assertion in a sentence.

Dec 8, 2025 · This article explores the types of audit assertions, common pitfalls to avoid, and how technology is impacting the way auditors test assertions.

Assertions are claims that establish whether or not financial statements are true and fairly represented in the process of auditing. Assertions are an important aspect of auditing.

Specifially, those beliefs or assertions which are purely expressive, metaphorical, or whose truth value cannot be determined.

Audit assertions, financial statement assertions, or management’s assertions, are the claims made by the management of the company on financial statements. The moment the financial …

Definition of assertion noun from the Oxford Advanced Learner's Dictionary. [countable] a statement saying that you strongly believe something to be true synonym claim. He was …

ASSERTION definition: a positive statement or declaration, often without support or reason. See examples of assertion used in a sentence.