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Assertion and Request

noun

  • A declaration that is made emphatically (as if no supporting evidence were necessary.
  • The act of affirming or asserting or stating something.

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.

noun

  • A formal message requesting something that is submitted to an authority.
  • The verbal act of requesting.

verb

  • Express the need or desire for; ask for.
    • usage: "She requested an extra bed in her room"; "She called for room service"
  • Ask (a person) to do something.
    • usage: "She asked him to be here at noon"; "I requested that she type the entire manuscript"
  • Inquire for (information. )
    • usage: "I requested information from the secretary"