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MEANING OF ASSERTIONThe assertion etymology refers us to the Latin word asseveratio. The concept is used to name the act and result of asserting: confirming or ratifying what is expressed.

For example: "The assertion of the ruling deputy surprised the rest of the legislators", "The coach denied the assertion of the club president", "I think that is a misguided assertion as it causes greater concern in the people".

According to DigoPaul, an assertion can be said to be an affirmation. Suppose a scientist conducts research on climate change. This specialist travels through several countries and analyzes multiple statistics. After carrying out this work, the scientist is in a position to make numerous assertions about the phenomenon. Although others may deny or contradict his sayings, the expert can support them with the data he collected in his investigative work.

Often the assertions arise from discoveries that serve to proclaim something. The discovery of archaeological remains in a place may be adequate to assert that a culture was present in that site a certain number of years ago. A fossil, on the other hand, can contribute to making claims about an already extinct animal.

It is important to mention that the assertions are not always valid or correct. A man can claim that dogs have five legs and, to back up his saying, show a picture of one of these animals with that many legs. However, that is an exception since, by nature, dogs are born with four legs. The assertion of the subject, thus, is incorrect.

It should be borne in mind that certain aspects of the assertion are considered to be fundamental, such as these:
-Every assertion has repeating words, variables, quantifier, verb and concepts.
-The common words that are placed at the beginning of the assertion respond to the name of quantifiers. Examples are "all, some, none...". Their objective is none other than to come to concrete what is stated in the assertion. That without overlooking that they allow us to think more clearly, they need the language...
-The assertions can be of two types fundamentally: universal and particular. Each of these two groups can be either positive or negative. An example of universal positive statements is "All cats meow" and negative universal statement is "No dog can fly." An example of a particular positive statement is "Some birds speak" and a particularly negative statement is "Not all women are mothers".

It is important to know that, within the auditing sector, the term statement in question is also used. In this case, it is used to refer to what are the statements or representations of the management of an entity that are incorporated into the financial statements and that, among other things, may cause certain errors.

In this area that concerns us, the assertions can be of different types, such as those carried out on transactions, those related to balance sheet accounts or those that take place on disclosure and presentation.

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