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Financial statement assertions: auditors can use a framework built around five types of assertions to help assure financial statements are fairly presented
Internal Auditor, April, 2004 by Paul M. Clikeman
To submit a "Back to Basics" article for consideration, or to request coverage of an introductory-level internal audit topic, please e-mail Larry Hubbard at Larry@LHubbard.com
PAUL M. CLIKEMAN, PHD, CIA, is an associate professor of accounting at the University of Richmond in Virginia.
To comment on this article, e-mail the author at pclikeman@theiia.org.
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EDITED BY LARRY D. HUBBARD
COPYRIGHT 2004 Institute of Internal Auditors, Inc.
COPYRIGHT 2004 Gale Group
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