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Why do assertions matter to auditors?

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Question added by Frank Mwansa , ACCOUNTING LECTURER , FREELANCER
Date Posted: 2016/03/29
حسين محمد ياسين
by حسين محمد ياسين , Finance Manager , مؤسسة عبد الماجد محمد العمر للمقاولات العامة

agree with Mr George  ..................................................

georgei assi
by georgei assi , مدير حسابات , المجموعة السورية

The degree of importance of emphasizing where some of the assertions have gained importance than others in certain circumstances, the degree of the possible occurrence of an error in the confirmation. - The risk of material misstatement of the associated control, taking into account the nature of the assertions and the complexities of the regulations and the nature of the evidence available, and that this risk is estimated in the light of its causes, whether vulnerable years in the system or a special one or some of the assertions. - Risk of discovery, and the auditor should this risk estimated in the light of its causes, whether caused by sampling risk or the risk of not preview.

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