key assertions Flashcards
1
Q
key assertions for bank and cash (2)
A
- existence
- valuation
2
Q
NCL (1)
A
completeness
3
Q
NCA (4)
A
- existence
- valuation
- completeness
- rights and obligations
4
Q
Intangible NCA (1)
A
- existence
5
Q
inventory (4)
A
- existence
- valuation
- completeness
- rights and obligations
6
Q
receivables (2)
A
- valuation
- existence
7
Q
payables and accruals (1)
A
completeness
8
Q
pay roll (3)
A
- completeness
- accuracy
- occurence
