Audit assertions: what are they for?
Completeness, occurrence, valuation and presentation: understanding audit assertions and their practical use in 2026.
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Audit assertions: what are they for?
Updated March 2026 - Audit assertions link risks, procedures and conclusions. They are a core part of a structured audit approach.
See also what is an audit, statutory auditor mission and SME financial audit zoom.
Main point
Assertions make audit testing coherent and purposeful.
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Conclusion
Good audit work starts with clear links between risks, assertions and procedures.
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Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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