Vindicates and 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.

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.