AUD Assertions

  • Creator
    Topic
  • #1812754
    MantisAlfredo
    Participant

    Any one have a good nmenoic for this? or cheat sheet? Getting them all mixed up, especially relating each assertion to appropriate testing procedures.

Viewing 3 replies - 1 through 3 (of 3 total)
  • Author
    Replies
  • #1813171
    Anonymous
    Inactive

    @mantisalfredo Yes, they are so confusing but i personally like the ROGER mnemonics, ICORRIIA and UPERCV and I add my own notes to them.

    #1813321
    Anonymous
    Inactive

    For me:

    Transaction level: OCACA C (Occurrence, Completeness, Accuracy, Classification, Authorization, Cutoff)
    Account Balance: REV C (Rights/Obligations, Existence, Valuation, Completeness)
    Disclosures: COCA (Completeness, Obligations & Occurrence, Classification, Accuracy)

    #1813911
    Tarheel83
    Participant

    Thanks, I needed this thread too.

Viewing 3 replies - 1 through 3 (of 3 total)
  • The topic ‘AUD Assertions’ is closed to new replies.