x**g
发帖数: 807 | 1 请问一下，在aud中，到底怎么理解financial statement assertion？觉得好抽象，不
知道怎么去想向它？谁能解释一下。 |
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c*******n
发帖数: 913 | 4 I Google it.
Financial statement assertions are classified into the following five:
1. Existence: The assertion on existence is made to check whether the
specified assets and liabilities are present at the given date. It is also
required to check that the transactions that are recorded took place at the
specified date. In order to test these items of the financial statement, it
is not sufficient that only books are consulted which record the assets or
the liabilities. There should be proof of th |
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