Meaning of Audit Assertions, Types of Audit Assertions (V.V.V. Imp.) (Do it now) (SA 315 - ICAI)

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In this video we have discussed the following topics -

1. Meaning of audit assertions
2. Types of audit assertions (in Balances, Transactions & Disclosures)

This is one of the basic and still most important concept in CA exams especially as CA- Inter level.
It has been asked many times in the exams.
It is not just asked in the exams but also in the interviews. So trust me you don't want to miss this.

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Thanks! This explanation was too good for a fresher in Audit domain to understand the difference between multiple assertions.. would look forward for you to upload more related audit videos.. It will be helpful 👍😊

richakapur

I'll never forget this explanation in my life again. Outstanding teaching.

shehzadwadia

excellent in your interpretation as elaborated in details of understanding.

bikamdarai

i am luv with ur teaching❤️
it is marvellous 🥰
nd we can use COVER in place of CROVE🤗

guptafoampalace

thank you so much sir you explained it so brilliantly pls keep making such an amazing videos for us
i will share it with all my friends

krunaljain

Thank you sir for explaining this term in very simple words

rishabhmittal

presentation and explanation . I hope this will help me in interview room

mfrazshah

The concept was explained very nicely but just a suggestion do not move the screen too much, It hampers the focus, Gives a little bit of headache and it is difficult to concentrate, Please keep your screen fixed.

khushbookukkar

Thank you so much .. finally ab samaj aaya h ..

parthvijay

Deloitte interview me same question poonchha tha mjhse

VaibhavParihar-slie

Sir can we use short form like COVER instead of CROVE for assertions in the case of balances? Becz it is very easy to remember

tejaskulkarni

1st concept is, FS assertions meaning, all the information of Fs given by management of any entity(company or like it).
2nd Concept is.
There are two types of assertion(style of information ).
1.explicit (directly written )
2.implicit (we assume that the information is right but..directly not written in FS)
For this implicit, ISA 315 is needed to find out the potential misstatement about the implicit assertion.

kno

Thank u very much this is very helpful

himanshubansal

Please give me example of implicit & explicit

caaspirant

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