International Auditing Standards and U

question 19

Multiple Choice

International auditing standards and U.S.GAAP classify assertions into three categories.Which of the following is not a category of assertions that management makes about the accounting information in financial statements?

• A)Assertions about classes of transactions for the period under audit
• B)Assertions about account balances at period end
• C)Assertions about the quality of source documents used to prepare the financial statements
• D)Assertions about presentation and disclosure