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Expression and Assertion

noun

  • The feelings expressed on a person's face.
    • usage: "a sad expression"; "a look of triumph"; "an angry face"
  • Expression without words.
    • usage: "tears are an expression of grief"; "the pulse is a reflection of the heart's condition"
  • The communication (in speech or writing) of your beliefs or opinions.
    • usage: "expressions of good will"; "he helped me find verbal expression for my ideas"; "the idea was immediate but the verbalism took hours"
  • A word or phrase that particular people use in particular situations.
    • usage: "pardon the expression"
  • The style of expressing yourself.
    • usage: "he suggested a better formulation"; "his manner of expression showed how much he cared"
  • A group of symbols that make a mathematical statement.
  • Genetics) the process of expressing a gene. (
  • A group of words that form a constituent of a sentence and are considered as a single unit.
    • usage: "I concluded from his awkward constructions that he was a foreigner"
  • The act of forcing something out by squeezing or pressing.
    • usage: "the expression of milk from her breast"

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.