Search results
Results from the WOW.Com Content Network
In computer software testing, a test assertion is an expression which encapsulates some testable logic specified about a target under test. The expression is formally presented as an assertion, along with some form of identifier, to help testers and engineers ensure that tests of the target relate properly and clearly to the corresponding specified statements about the target.
Not checking assertions avoids the cost of evaluating the assertions while (assuming the assertions are free of side effects) still producing the same result under normal conditions. Under abnormal conditions, disabling assertion checking can mean that a program that would have aborted will continue to run. This is sometimes preferable.
[3] [4] Financial statement assertions provide a framework to assess the risk of material misstatement in each significant account balance or class of transactions. [5] Both United States and International auditing standards include guidance related to financial statement assertions, although the specific assertions differ.
This is done by replacing an assertion that something is the case with an assertion that it is not the case. In some cases, however, particularly when a particular modality is expressed, the semantic effect of negation may be somewhat different. For example, in English, the meaning of "you must not go" is not the exact negation of "you must go".
Logical assertion, a statement that asserts that a certain premise is true; Proof by assertion, an informal fallacy in which a proposition is repeatedly restated; Time of assertion, in linguistics a secondary temporal reference in establishing tense; Assertive, a speech act that commits a speaker to the truth of the expressed proposition
The auditor uses assertions in assessing risks by considering potential misstatements that may occur, and thereby designing audit procedures that are responsive to the particular risks. Assertions used by the auditor fall into the following categories: (a) Assertions about classes of transactions and events for the period ended: Occurrence
A writing process is a set of mental and physical steps that someone takes to create any type of text. Almost always, these activities require inscription equipment, either digital or physical: chisels, pencils, brushes, chalk, dyes, keyboards, touchscreens, etc.; each of these tools has unique affordances that influence writers' workflows. [1]
For example, an auditor may: physically examine inventory as evidence that inventory shown in the accounting records actually exists (existence assertion); inspect supporting documents like invoices to confirm that sales did occur (occurrence); arrange for suppliers to confirm in writing the details of the amount owing at balance date as evidence that accounts payable is a liability (rights ...