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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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Auditing management assertions form is a document that outlines the management's assertions regarding the financial statements and internal controls of a company.
The management of a company is required to file 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.
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.
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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