id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fbem-1909	Deng, Lingfeng; Peng, Junying	Reflections on the Concept, Classification and Application of "Assertion" Under the New Standards	2022	5	.pdf	application/pdf	4505	181	34	It is pointed out that the connotation of transactions in auditing should be consistent with the connotation of transactions in accounting, and it is suggested that management assertion should be divided into transaction, event and account assertion in the income statement, transaction, event and account assertion in the balance sheet, transaction, event and account assertion in the notes to the accounting statement. Presentation assertions include not only disclosures in the notes to the statements, but also the preparation of the financial statements.	cache/fbem-1909.pdf	txt/fbem-1909.txt