Assertions Are Not Relevant to an Audit Because They Relate

question 5

True/False

Assertions are not relevant to an audit because they relate to the auditor and financial statements are management's responsibility instead of the auditor's.

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Definitions:

If Statement

A programming condition that executes a specific sequence of statements only if a certain condition is true.

Else

A part of conditional statements in programming that specifies what action to take when the condition in an if statement is not met.

Else If

A conditional statement in programming that specifies a new condition to test if the previous condition(s) is false.

Macro Action

A predefined action or set of actions that can be triggered in software to automate repetitive tasks.