What are assertions and how could I use them in my EER assurance engagement?
Assertions are representations by the entity, explicit or otherwise, that are embodied in the subject matter information. While CSAE 3000 does not require you, as the practitioner, to use assertions, they are one way in which you may consider the potential types of misstatements that may occur.
Chapter 7, “Using Assertions,” provides guidance on what assertions are and how you may use them as a tool to:
- consider the different types of potential misstatements that may occur in the subject matter information; and
- help obtain evidence about whether the subject matter information has been prepared in accordance with the criteria, or whether it is misstated.
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