The 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".
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
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
-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.