Search results
Results from the WOW.Com Content Network
Existence — assets, liabilities and equity balances exist. Rights and Obligations — the entity legally controls rights to its assets and its liabilities faithfully represent its obligations. Completeness — all balances that should have been recorded have been recorded.
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 ...
The assertions are not individually assessed but quite often at the same time. For example, to ensure completeness of electricity expense, the auditor ensures the 12 months of payments were booked. Since the client may record the bills paid on a cash basis, electricity expense of a month of previous basis period might be entered in the current ...
In statistics, completeness is a property of a statistic computed on a sample dataset in relation to a parametric model of the dataset. It is opposed to the concept of an ancillary statistic . While an ancillary statistic contains no information about the model parameters, a complete statistic contains only information about the parameters, and ...
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.
Completeness (order theory), a notion that generally refers to the existence of certain suprema or infima of some partially ordered set; Complete variety, an algebraic variety that satisfies an analog of compactness; Complete orthonormal basis—see Orthonormal basis#Incomplete orthogonal sets; Complete sequence, a type of integer sequence
Completeness: if the statement is true, the honest prover (that is, one following the protocol properly) can convince the honest verifier that it is indeed true. Soundness : if the statement is false, no prover, even if it doesn't follow the protocol, can convince the honest verifier that it is true, except with some small probability .
All completeness properties are described along a similar scheme: one describes a certain class of subsets of a partially ordered set that are required to have a supremum or required to have an infimum. Hence every completeness property has its dual, obtained by inverting the order-dependent definitions in the given statement. Some of the ...