How to Create an Assertion-Evidence Talk: Support your messages with visual evidence
Part 1: How to Master Assertion
COMMENTS
What Are the Audit Assertions? Definition, Types, And Explanation
Presentation and Disclosure Assertions: These assertions are classified into the following five items. Accuracy: The assertion is that all the financial information included in the financial statements is disclosed accurately at their appropriate amount.
What are Financial Statement Assertions?
The final financial statement assertion is presentation and disclosure. This is the assertion that all appropriate information and disclosures are included in a company's statements and all the ...
PDF CHECKLIST FOR ASSERTION-EVIDENCE SLIDES
Style. Begin each body slide with a sentence-assertion headline that is left justified and no more than two lines. Support the assertion headline with visual evidence (photographs, drawings, graphs, films or words and equations arranged visually) - avoid bullet lists. In the body of the slide, use words only when necessary - design your ...
Assertions in Auditing
It relates to the presentation and disclosure of financial statements. There are four types of presentation and disclosure assertions: Accuracy and Valuation: Transactions, balances, and other financial records have been disclosed accurately and at the appropriate valuations. Classification and Understandability: Transactions, events, balances ...
Assertion-Evidence Approach: Rethinking Scientific and Technical
The assertion-evidence approach is an effective way to make scientific presentations. Assertion-evidence talks are more focused, understood better by audiences, and delivered with more confidence. Rethinking Presentations in Science and Engineering Michael Alley, Penn State
PDF How to Create an Assertion- Evidence Presentation
5. Create slides for the body of the presentation 5.1 Add a new slide whenever you move on to a new talking point. 5.2 Place a one-sentence assertion as the headline of each new slide. The assertion should be no more than two lines. 5.3 Provide visual evidence in the form of a photo, chart, video, etc. on each slide. Avoid bullet points. 5.4 If necessary, add a call-out (words or phrases used ...
The audit of assertions
The assertions listed in ISA 315 (Revised 2019) are as follows: Assertions about classes of transactions and events and related disclosures for the period under audit. (i) Occurrence - the transactions and events that have been recorded or disclosed have occurred, and such transactions and events pertain to the entity.
Tutorial on Creating an Assertion-Evidence Presentation
Third, a speaker who fashions sentences on the spot (after planning and practice) is much more engaging and appears much more confident than a speaker who reads bullet lists. Using these principles, the assertion-evidence structure makes your presentation more focused and better understood. In addition, you will project more confidence.
Self-Study Guide for Assertion-Evidence Approach
Creating an Assertion-Evidence Presentation This section challenges you to use the principles given above to create an engineering or scientific presentation that follows the assertion-evidence approach. Assuming that you have valuable content for a particular audience, purpose, and occasion, you should use one of the templates on this site to ...
Understanding Assertion In Auditing (With Examples)
An assertion in auditing is a claim business owners and managers make that states all information they share during an audit is accurate. This information may include things like income statements, balance sheets, credit reports, debt listings, cash flow statements and payroll listings. Auditors test these assertions during an audit to make ...
Management assertions in auditing
The assertion is that all asset, liability, and equity balances have been recorded at their proper valuations. Presentation and Disclosure Assertions. The following five items are classified as assertions related to the presentation of information within the financial statements, as well as the accompanying disclosures: Accuracy. The assertion ...
Effective PowerPoint Design with Assertion Evidence Framework
Our process has 3 stages. As you can see, when the assertion is clear, audience knows what to look for in the slide. For a presenter, a clear assertion stated in PowerPoint design, helps to provide understandable and logical evidence to support the assertion. Let's do a quick exercise to understand the assertion-evidence framework better.
Audit Assertions
Audit Assertion Definition. A company's management makes assertions when presenting financial statements. An audit assertion is defined as an explicit or implicit statement made by management about the recognition, measurement, presentation, and disclosure of financial statement items or notes to the financial statements.. More simply, an assertion can be thought of as an explicit or ...
View tips and layout suggestions for an assertion-evidence slide.
Assertions to test in audit process
Definition. Audit assertions, financial statement assertions, or management's assertions, are the claims made by the management of the company on financial statements. The moment the financial statements are produced, the assertions or the claims of management also exist, e.g., all items in the income statement are assured to be complete and ...
Assertions in the Audit of Financial Statements
In preparing financial statements, management is making implicit or explicit claims (i.e. assertions) regarding the recognition, measurement and presentation of assets, liabilities, equity, income, expenses and disclosures in accordance with the applicable financial reporting framework (e.g. IFRS). For example, if a balance sheet of an entity shows buildings with carrying amount of $10 million ...
Create and Assess Your Slides
Assertion-Evidence Slides. Check out tips, templates, layout suggestions, and other examples of assertion-evidence slides on Rethinking Presentations in Science and Engineering by Michael Alley, MS, MFA, from Pennsylvania State University. Download the Assertion Evidence Presention template for Microsoft PowerPoint.
Assertions in Auditing
Assertions related to existence, accuracy and valuation, rights and obligations, and presentation and disclosure must be followed by the companies. Different Types of Assertions in Auditing Attributes of financial records that require testing for their correctness and appropriateness are called assertions.
What Are Assertions In Auditing?
Assertions, in the context of auditing, are management's implicit or explicit claims about the financial statements. They are assertions made by the company regarding the existence, completeness, valuation, rights and obligations, and presentation and disclosure of the reported financial information. Auditors rely on these assertions to ...
Formulating A Statement of Opinion or Assertion
Formulating a Statement of Opinion or Assertion - Free download as Powerpoint Presentation (.ppt / .pptx), PDF File (.pdf), Text File (.txt) or view presentation slides online. Scribd is the world's largest social reading and publishing site.
Assertion-Evidence Slide Templates
Assertion-evidence template for PowerPoint formatted in 16 X 9 ratio with a white background. Before using, you should be sure that your projector and screen will accommodate this format. ... Assertion-evidence template for short first-year design presentation: PowerPoint, 4 X 3 ratio, white background. Assertion-evidence template for junior ...
President Biden Announces Recipients of the Presidential Medal of
Today, President Biden named nineteen recipients of the Presidential Medal of Freedom. The Presidential Medal of Freedom is the Nation's highest civilian honor, presented to individuals who have ...
A bibliometric exploration of infographics as tools for visual literacy
Infographics are a graphic presentation of information for swift comprehension (D'Efilippo & Ball, 2016). As a larger graphic design artefact, infographics 'combine data visualizations, illustratio...
Biden administration plans to reclassify marijuana, easing restrictions
WASHINGTON — The Biden administration will take a historic step toward easing federal restrictions on cannabis, with plans to announce an interim rule soon reclassifying the drug for the first ...
Creating Assertion-Evidence Handouts
While assertion-evidence slides do not contain many of the secondary details that bullet-list slides do, assertion-evidence slides with a little additional work can make more effective handouts than arise from traditional slides built on topic-phrase headlines supported by bullet lists. ... For several of the presentations in the Model Talks ...
Apple unveils stunning new iPad Pro with M4 chip and Apple Pencil Pro
CUPERTINO, CALIFORNIA Apple today unveiled the groundbreaking new iPad Pro in a stunningly thin and light design, taking portability and performance to the next level. Available in silver and space black finishes, the new iPad Pro comes in two sizes: an expansive 13-inch model and a super-portable 11-inch model. Both sizes feature the world's most advanced display — a new breakthrough ...
FORVIA: Share Buyback Transaction Statement from 29 April
Nanterre, 6 May 2024. Share Buyback Transaction Statement. From 29 April 2024 to 03 May 2024 (article 241-4, I of the Règlement Général of the Autorité des Marchés Financiers and position ...
Teaching the Assertion-Evidence Approach
Then the file shows evidence that the assertion-evidence approach leads to statistically significant gains in audience comprehension. Finally, the file allows the professional to insert one of her or his assertion-evidence presentations to target the company, laboratory, or research group. (Revision 1 on 3 November 2016)
Napatech A/S: Invitation to presentation of results for Q1 2024
COPENHAGEN, Denmark, May 09, 2024 - Napatech (OSE: "NAPA") will present its Q12024 Interim Management Statement on May 16, 2024.In connection with the earnings release, Napatech will host a webcast and aconference call at 09:00 (CET).A presentation will be given by Lars Boilesen (CEO) and Heine Tho…
IMAGES
VIDEO
COMMENTS
Presentation and Disclosure Assertions: These assertions are classified into the following five items. Accuracy: The assertion is that all the financial information included in the financial statements is disclosed accurately at their appropriate amount.
The final financial statement assertion is presentation and disclosure. This is the assertion that all appropriate information and disclosures are included in a company's statements and all the ...
Style. Begin each body slide with a sentence-assertion headline that is left justified and no more than two lines. Support the assertion headline with visual evidence (photographs, drawings, graphs, films or words and equations arranged visually) - avoid bullet lists. In the body of the slide, use words only when necessary - design your ...
It relates to the presentation and disclosure of financial statements. There are four types of presentation and disclosure assertions: Accuracy and Valuation: Transactions, balances, and other financial records have been disclosed accurately and at the appropriate valuations. Classification and Understandability: Transactions, events, balances ...
The assertion-evidence approach is an effective way to make scientific presentations. Assertion-evidence talks are more focused, understood better by audiences, and delivered with more confidence. Rethinking Presentations in Science and Engineering Michael Alley, Penn State
5. Create slides for the body of the presentation 5.1 Add a new slide whenever you move on to a new talking point. 5.2 Place a one-sentence assertion as the headline of each new slide. The assertion should be no more than two lines. 5.3 Provide visual evidence in the form of a photo, chart, video, etc. on each slide. Avoid bullet points. 5.4 If necessary, add a call-out (words or phrases used ...
The assertions listed in ISA 315 (Revised 2019) are as follows: Assertions about classes of transactions and events and related disclosures for the period under audit. (i) Occurrence - the transactions and events that have been recorded or disclosed have occurred, and such transactions and events pertain to the entity.
Third, a speaker who fashions sentences on the spot (after planning and practice) is much more engaging and appears much more confident than a speaker who reads bullet lists. Using these principles, the assertion-evidence structure makes your presentation more focused and better understood. In addition, you will project more confidence.
Creating an Assertion-Evidence Presentation This section challenges you to use the principles given above to create an engineering or scientific presentation that follows the assertion-evidence approach. Assuming that you have valuable content for a particular audience, purpose, and occasion, you should use one of the templates on this site to ...
An assertion in auditing is a claim business owners and managers make that states all information they share during an audit is accurate. This information may include things like income statements, balance sheets, credit reports, debt listings, cash flow statements and payroll listings. Auditors test these assertions during an audit to make ...
The assertion is that all asset, liability, and equity balances have been recorded at their proper valuations. Presentation and Disclosure Assertions. The following five items are classified as assertions related to the presentation of information within the financial statements, as well as the accompanying disclosures: Accuracy. The assertion ...
Our process has 3 stages. As you can see, when the assertion is clear, audience knows what to look for in the slide. For a presenter, a clear assertion stated in PowerPoint design, helps to provide understandable and logical evidence to support the assertion. Let's do a quick exercise to understand the assertion-evidence framework better.
Audit Assertion Definition. A company's management makes assertions when presenting financial statements. An audit assertion is defined as an explicit or implicit statement made by management about the recognition, measurement, presentation, and disclosure of financial statement items or notes to the financial statements.. More simply, an assertion can be thought of as an explicit or ...
View tips and layout suggestions for an assertion-evidence slide.
Definition. Audit assertions, financial statement assertions, or management's assertions, are the claims made by the management of the company on financial statements. The moment the financial statements are produced, the assertions or the claims of management also exist, e.g., all items in the income statement are assured to be complete and ...
In preparing financial statements, management is making implicit or explicit claims (i.e. assertions) regarding the recognition, measurement and presentation of assets, liabilities, equity, income, expenses and disclosures in accordance with the applicable financial reporting framework (e.g. IFRS). For example, if a balance sheet of an entity shows buildings with carrying amount of $10 million ...
Assertion-Evidence Slides. Check out tips, templates, layout suggestions, and other examples of assertion-evidence slides on Rethinking Presentations in Science and Engineering by Michael Alley, MS, MFA, from Pennsylvania State University. Download the Assertion Evidence Presention template for Microsoft PowerPoint.
Assertions related to existence, accuracy and valuation, rights and obligations, and presentation and disclosure must be followed by the companies. Different Types of Assertions in Auditing Attributes of financial records that require testing for their correctness and appropriateness are called assertions.
Assertions, in the context of auditing, are management's implicit or explicit claims about the financial statements. They are assertions made by the company regarding the existence, completeness, valuation, rights and obligations, and presentation and disclosure of the reported financial information. Auditors rely on these assertions to ...
Formulating a Statement of Opinion or Assertion - Free download as Powerpoint Presentation (.ppt / .pptx), PDF File (.pdf), Text File (.txt) or view presentation slides online. Scribd is the world's largest social reading and publishing site.
Assertion-evidence template for PowerPoint formatted in 16 X 9 ratio with a white background. Before using, you should be sure that your projector and screen will accommodate this format. ... Assertion-evidence template for short first-year design presentation: PowerPoint, 4 X 3 ratio, white background. Assertion-evidence template for junior ...
Today, President Biden named nineteen recipients of the Presidential Medal of Freedom. The Presidential Medal of Freedom is the Nation's highest civilian honor, presented to individuals who have ...
Infographics are a graphic presentation of information for swift comprehension (D'Efilippo & Ball, 2016). As a larger graphic design artefact, infographics 'combine data visualizations, illustratio...
WASHINGTON — The Biden administration will take a historic step toward easing federal restrictions on cannabis, with plans to announce an interim rule soon reclassifying the drug for the first ...
While assertion-evidence slides do not contain many of the secondary details that bullet-list slides do, assertion-evidence slides with a little additional work can make more effective handouts than arise from traditional slides built on topic-phrase headlines supported by bullet lists. ... For several of the presentations in the Model Talks ...
CUPERTINO, CALIFORNIA Apple today unveiled the groundbreaking new iPad Pro in a stunningly thin and light design, taking portability and performance to the next level. Available in silver and space black finishes, the new iPad Pro comes in two sizes: an expansive 13-inch model and a super-portable 11-inch model. Both sizes feature the world's most advanced display — a new breakthrough ...
Nanterre, 6 May 2024. Share Buyback Transaction Statement. From 29 April 2024 to 03 May 2024 (article 241-4, I of the Règlement Général of the Autorité des Marchés Financiers and position ...
Then the file shows evidence that the assertion-evidence approach leads to statistically significant gains in audience comprehension. Finally, the file allows the professional to insert one of her or his assertion-evidence presentations to target the company, laboratory, or research group. (Revision 1 on 3 November 2016)
COPENHAGEN, Denmark, May 09, 2024 - Napatech (OSE: "NAPA") will present its Q12024 Interim Management Statement on May 16, 2024.In connection with the earnings release, Napatech will host a webcast and aconference call at 09:00 (CET).A presentation will be given by Lars Boilesen (CEO) and Heine Tho…