By inspecting the supporting documents above, we test the audit assertions as below: Occurrence: whether the expense actually took place with the evidence of the receiving report that should be agreed to the quantity in the purchase order
The following five items are classified as assertions related to the presentation of information within the financial statements, as well as the accompanying disclosures: Accuracy
The assertion is that all information disclosed is in the correct amounts, and which reflect their proper values
,CompletenessManagement assertions and audit assertions are related concepts, but they are not the same thing
Management assertions are the claims or representations made by management in the financial statements
In contrast, audit assertions are the tools or lenses used by auditors to examine and test those claims
Active Directory Rights Management Services is a server software for information rights management shipped with Windows Server.It uses
Encryption and a form of selective functionality denial for limiting access to documents such as :
And the operations authorized users can perform on them.Companies can use this technology to encrypt information stored in such document formats
And through policies embedded in the documents
Prevent the protected content from being decrypted except by specified people or groups
And for certain periods of time.Specific operations like printing
And deleting can be allowed or disallowed by content authors for individual pieces of content
And RMS administrators can deploy RMS templates that group these rights together into predefined rights that can be applied en masse.
