14 paragraphs found
… In the case of certain assertions or subject matters, the potential effects of the … material misstatements are particularly significant. Such assertions or subject matters include: Fraud, particularly …
… risks of material misstatement at the financial report and assertion levels by performing risk assessment procedures …
… significant risks, for accounting estimates at the assertion level in accordance with ASA 330. [20] In …
… statements [#] including the related notes, and an assertion statement by those responsible for the financial …