[Anonymous]

I’m going through a couple of various textbooks, materials, etc and I noticed that in my older materials they present “Authorization” as a relevant assertion for Transactions, while it’s gone in my newer materials and on the auditing standards: https://www.aicpa.org/Research/Standards/AuditAttest/DownloadableDocuments/AU-00326.pdf

Does anyone know what the story behind that is? Did “Authorization” used to be an assertion we had to gather evidence for, but it got done away with? Or is that something audit texts added because it’s tested in practice?

Edit: The texts that present authorization as an assertion are Auditing and Assurance Services 8e and Auditing for Dummies.