Assertion Level Existence Completeness Valuation Rights Accuracy Map
Decode selected assertion concepts without judging whether an audit procedure establishes them. Bounded exact-key educational reference only; observations and applicability must be established independently.
Description
Decode selected assertion concepts without judging whether an audit procedure establishes them.
Audit assertions distinguish different questions about recorded items, such as whether they exist or whether all relevant items are included. Naming the assertion clarifies the question being tested.
When to use this tool
Decode selected assertion concepts without judging whether an audit procedure establishes them.
- Prepare the supplied key fields for this operation.
- Compare the complete example with the representation used by your own input before carrying the result into another step.
How to use the tool and how it works
- Enter key. Use the exact text syntax, units and index conventions explained below.
- Run the tool. If input validation fails, correct the supplied fields before interpreting any result.
- Read result.reference. Interpret false, null and empty lists using the distinctions below; they can be valid outputs.
Supply key exactly as one of "existence", "completeness", "valuation", "rights-and-obligations", "accuracy". Check for that own key in the fixed local table and return its stored reference text unchanged. An unsupported key is an input error, rather than a null result; there is no network request, fuzzy matching or dynamic text generation.1
| Input field | Meaning and representation | Accepted input |
|---|---|---|
| key | Exact stored-entry key; spelling and case must match. | "existence", "completeness", "valuation", "rights-and-obligations", "accuracy" |
| Output field | Interpretation |
|---|---|
| result | Object containing the named outputs below. |
| result.reference | The unchanged stored text for the supported exact key; unsupported keys cause an input error. |
{
"input": {
"key": "existence"
},
"output": {
"result": {
"reference": "Recorded assets, liabilities and equity interests exist."
}
}
}Limitations and assumptions
- The lookup returns a short definition rather than audit evidence or an engagement-specific procedure. It does not establish that an assertion holds for an entity.
- Every declared top-level field is required and unexpected fields are rejected. Numeric inputs must be finite; ordinary text fields are bounded to 8,192 UTF-16 code units, with tighter operation-specific limits where stated.
- Ordinary string lists have at most 128 entries of at most 128 code units each; numeric lists and matrices have separate bounded size checks. Nonfinite results and excessively large serialized outputs are rejected.
- Indexes are zero-based and spans have an exclusive end unless explicitly stated otherwise. A valid false, null or empty-list result is distinct from malformed input.
Alternative or Complementary methods
Consult the applicable original standard, jurisdiction and effective edition before applying a reference note. Separate a structural definition or exact record match from the evidence, procedures and judgment required in an actual engagement.
References
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