The meaning of ASSERTION is the act of asserting or something that is asserted. How to use assertion in a sentence.

Assertions are claims that establish whether or not financial statements are true and fairly represented in the process of auditing. Assertions are an important aspect of auditing.

Dec 8, 2025 · This article explores the types of audit assertions, common pitfalls to avoid, and how technology is impacting the way auditors test assertions.

Specifially, those beliefs or assertions which are purely expressive, metaphorical, or whose truth value cannot be determined.

Definition of assertion noun from the Oxford Advanced Learner's Dictionary. [countable] a statement saying that you strongly believe something to be true synonym claim. He was correct in his assertion …

ASSERTION definition: a positive statement or declaration, often without support or reason. See examples of assertion used in a sentence.

1. a positive statement or declaration, often without support or reason; allegation. 2. an act of asserting. Random House Kernerman Webster's College Dictionary, © 2010 K Dictionaries Ltd. Copyright …

2 meanings: 1. a positive statement, usually made without an attempt at furnishing evidence 2. the act of asserting.... Click for more definitions.

as•ser•tion /əˈsɜrʃən/ n. a strong declaration, often without support or reason; allegation:[countable] unfounded assertions. an act of asserting: [uncountable] the assertion of rights for minorities. …

Apr 1, 2025 · Assertions are the set of representations by management that were incorporated into the financial statements and accompanying disclosures that they produced.