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GENERAL PRINCILES OF AUDITING
FINANCIAL STATEMENT ASSERTIONS
ASSERTION TRANSACTIONS BALANCES (assets, PRESENTATION
AND EVENTS liabilities, equity AND DISCLOSURE
interests)
OCCURRENCE X X
COMPLETENESS X X X
ACCURACY X X
CUT-OFF X
CLASSIFICATION X X
(and understandability)
EXISTENCE X
RISGHTS AND X X
OBLIGATIONS
VALUATION AND X X
ALLOCATION
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