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whats up audit fans we know the financial statements are supposed to be true and fair or more accurately free from material misstatement but how exactly do I determine whether something is telling the truth I cant really look at the income statement or the balance sheet and put it under a lie-detector test and say are you lying so instead today were going to look at assertions and how we use them to determine whether the financial statements are true and fair or free from material misstatement lets get into it [Music] assertions is a really unusual word its not something that comes up in everyday conversation when youre hanging out with your friends or catching up with your family so what exactly is an assertion well an assertion is a statement that you think is true I could make an assertion about anything my kids are the cutest kids on the face of the planet but how do we measure that cuteness similarly with financial statements how do I measure what is free from material misst
