Assertion and Note

assertion

noun

A declaration that is made emphatically (as if no supporting evidence were necessary.
- synonyms: averment, asseveration
The act of affirming or asserting or stating something.
- synonyms: affirmation, statement

(n.) The act of asserting or that which is asserted; positive declaration or averment; affirmation; statement asserted; position advanced.
(n.) Maintenance; vindication; as, the assertion of one's rights or prerogatives.

Webster's Revised Unabridged Dictionary

Explicit or implicit representations by an entity's management that are embodied in financial statement components and for which the auditor obtains and evaluates evidential matter when forming his or her opinion on the entity's financial statements.

note

noun

A brief written record.
- usage: "he made a note of the appointment"
A short personal letter.
- usage: "drop me a line when you get there"
- synonyms: short letter, line, billet
A notation representing the pitch and duration of a musical sound.
- usage: "the singer held the note too long"
- synonyms: musical note, tone
A tone of voice that shows what the speaker is feeling.
- usage: "there was a note of uncertainty in his voice"
A characteristic emotional quality.
- usage: "it ended on a sour note"; "there was a note of gaiety in her manner"; "he detected a note of sarcasm"
A piece of paper money (especially one issued by a central bank. )
- usage: "he peeled off five one-thousand-zloty notes"
- synonyms: bill, government note, bank bill, banker's bill, bank note, banknote, Federal Reserve note, greenback
A comment or instruction (usually added. )
- usage: "his notes were appended at the end of the article"; "he added a short notation to the address on the envelope"
- synonyms: annotation, notation
High status importance owing to marked superiority.
- usage: "a scholar of great eminence"
- synonyms: eminence, distinction, preeminence
A promise to pay a specified amount on demand or at a certain time.
- usage: "I had to co-sign his note at the bank"
- synonyms: promissory note, note of hand

verb

Make mention of.
- usage: "She observed that his presentation took up too much time"; "They noted that it was a fine day to go sailing"
- synonyms: observe, mention, remark
Notice or perceive.
- usage: "She noted that someone was following her"; "mark my words"
- synonyms: notice, mark
Observe with care or pay close attention to.
- usage: "Take note of this chemical reaction"
- synonyms: take note, observe
Make a written note of.
- usage: "she noted everything the teacher said that morning"
- synonyms: take down

(n.) A musical sound; a tone; an utterance; a tune.
Know not; knows not.
(n.) A diplomatic missive or written communication.
(n.) A short informal letter; a billet.
(n.) Stigma; brand; reproach.
(n.) To annotate.
(n.) Need; needful business.
(n.) State of being under observation.
(n.) A key of the piano or organ.
(n.) Reputation; distinction; as, a poet of note.
(n.) A brief writing intended to assist the memory; a memorandum; a minute.
(n.) Notification; information; intelligence.
(n.) Observation; notice; heed.
(n.) A character, variously formed, to indicate the length of a tone, and variously placed upon the staff to indicate its pitch. Hence:.
(n.) A written or printed paper acknowledging a debt, and promising payment; as, a promissory note; a note of hand; a negotiable note.
(n.) Hence, a writing intended to be used in speaking; memoranda to assist a speaker, being either a synopsis or the full text of what is to be said; as, to preach from notes; also, a reporter's memoranda; the original report of a speech or of proceedings.
(n.) A mark or sign, made to call attention, to point out something to notice or the like; a sign or token, proving or giving evidence.
(n.) To notice with care; to observe; to remark; to heed; to attend to.
(n.) A list of items or of charges; an account.
(v.t.) To butt; to push with the horns.
(n.) A brief remark; a marginal comment or explanation; hence, an annotation on a text or author; a comment; a critical, explanatory or illustrative observation.
(n.) A mark or token by which a thing may be known; a visible sign; a character; a distinctive mark or feature; a characteristic quality.
(n.) To set down in musical characters.
(n.) To charge, as with crime (with of or for before the thing charged); to brand.
(n.) Nut.
(n.) To record in writing; to make a memorandum of.
(n.) To denote; to designate.
(n.) A musical sound; a tone; an utterance; a tune.
(n.) A character, variously formed, to indicate the length of a tone, and variously placed upon the staff to indicate its pitch. Hence:.
(n.) Reputation; distinction; as, a poet of note.
(n.) Hence, a writing intended to be used in speaking; memoranda to assist a speaker, being either a synopsis or the full text of what is to be said; as, to preach from notes; also, a reporter's memoranda; the original report of a speech or of proceedings.
(n.) A written or printed paper acknowledging a debt, and promising payment; as, a promissory note; a note of hand; a negotiable note.
(n.) Nut.
(v.t.) To butt; to push with the horns.
(n.) Observation; notice; heed.
(n.) To record in writing; to make a memorandum of.
(n.) A diplomatic missive or written communication.
(n.) A key of the piano or organ.
(n.) A mark or sign, made to call attention, to point out something to notice or the like; a sign or token, proving or giving evidence.
(n.) To charge, as with crime (with of or for before the thing charged); to brand.
(n.) A list of items or of charges; an account.
Know not; knows not.
(n.) A short informal letter; a billet.
(n.) Need; needful business.
(n.) A brief writing intended to assist the memory; a memorandum; a minute.
(n.) A brief remark; a marginal comment or explanation; hence, an annotation on a text or author; a comment; a critical, explanatory or illustrative observation.
(n.) State of being under observation.
(n.) A mark or token by which a thing may be known; a visible sign; a character; a distinctive mark or feature; a characteristic quality.
(n.) To denote; to designate.
(n.) Notification; information; intelligence.
(n.) To set down in musical characters.
(n.) Stigma; brand; reproach.
(n.) To notice with care; to observe; to remark; to heed; to attend to.
(n.) To annotate.

Webster's Revised Unabridged Dictionary

Note is a general term for any kind of paper or document signed by a borrower which is an acknowledgement of the debt, and is, by inference, a promise to pay. When the note is secured by a mortgage, it is called a mortgage note and the mortgagee is named as the payee.

Assertion and Note in Power Thesaurus