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University of DaytoneCommons
Accounting Faculty PublicationsDepartment of Accounting122007Auditing Management Assertions: The Impact of
SAS No. 106
Deborah S. Archambeault
University of Dayton, darchambeault1×Dayton.follow
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What is auditing management assertions form?
Auditing management assertions form is a document that outlines the management's assertions regarding the financial statements and internal controls of a company.
Who is required to file auditing management assertions form?
The management of a company is required to file auditing management assertions form.
How to fill out auditing management assertions form?
Auditing management assertions form can be filled out by providing information on management's assertions related to financial statements and internal controls.
What is the purpose of auditing management assertions form?
The purpose of auditing management assertions form is to provide assurance on the accuracy and reliability of the financial statements and internal controls of a company.
What information must be reported on auditing management assertions form?
Auditing management assertions form must include management's assertions on the financial statements and internal controls, as well as any relevant supporting documentation.
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