What are the CaseWare India Audit System Assertions?
The CaseWare India Audit System Assertions are combining the assertions used by the auditors in considering the different types of potential misstatements that may occur. In the Audit System template, CaseWare India merge the assertions from SA 315.A111 into the following four categories:
C - Completeness
E - Existence
A - Accuracy and Cut-off
V - Valuation
See attached document for further information.
Please note: The Audit Assertions SA 315.A111 has been modified in December 2015. Please ensure you include these changes when using the audit assertions.