what's a disclosure?

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  • November 6, 2015 at 5:14 am #198045
    Anonymous
    Inactive

    I keep seeing this term pop-up in my AUD studying, but i realize its never been properly defined by Becker…

    so, Ninjas what is a disclosure?

    i was under the impression it’s akin to a note on a F/S. am i right? or is it just something that management “discloses” to the auditor?

    for example in the materiality and assertion topics the account balances, transactions, and disclosures keep coming up. again,what is a disclosure?

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