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Assertions: The Key Audit Concept Every Auditor Must Master

Audit assertions are the foundation of every audit — yet they’re often misunderstood or taken for granted. This practical 90-minute webinar revisits the basics and explores why assertions matter, how they drive audit procedures, and where auditors commonly go wrong in linking risks, evidence, and documentation.

Using real examples, the session shows how assertions underpin audit design and how a clear understanding of them leads to stronger, more defensible audits. Participants will learn how to apply assertions effectively across key audit areas — from revenue and inventory to provisions and disclosures — and how to document audit responses that stand up to inspection.

Key Topics Covered:

• The link between assertions, audit risk, and evidence
• Common pitfalls and real-world examples
• Mapping assertions to procedures and documentation

Who Should Attend:
Audit partners, managers, staff, and finance professionals preparing information subject to audit.

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