Concepedia

Assertion-level Evidence

Assertion-Level Evidence is a type of audit evidence that pertains specifically to the individual financial statement assertions made by management, distinguished by its direct relevance to verifying the existence, completeness, valuation, rights and obligations, or presentation and disclosure of account balances, classes of transactions, or disclosures.

3

Publications

188

Citations

5

Authors

3

Institutions

Publications per year

2017–2026

0

Parents

Publications

3

1–3 of 3

Authors

5

  1. MA
    Michael Alley

    Virginia Tech, United States

    2 publications · 71 citations

    2

    h-index

  2. JG
    Joanna Garner

    Old Dominion University, United States

    2 publications · 71 citations

    2

    h-index

  3. BR
    Brian Rabern

    University of Edinburgh, United Kingdom

    1 publications · 117 citations

    1

    h-index

  4. SZ
    Sarah Zappe

    Pennsylvania State University, United States

    1 publications · 32 citations

    1

    h-index

  5. AG
    Allen Gaudelli

    Pennsylvania State University, United States

    1 publications · 32 citations

    1

    h-index

1–5 of 5

Institutions

3

  1. Pennsylvania State University

    State College, United States

    1 h-index

    2 publications

    64 citations

  2. Australian National University

    Canberra, Australia

    1 h-index

    1 publications

    117 citations

  3. Old Dominion University

    Norfolk, United States

    1 h-index

    1 publications

    39 citations

1–3 of 3

Venues

  1. International Journal of Engineering Education

    IJEE · 1 publications · 39 citations

    1

    h-index

  2. Technical Communication

    1 publications · 32 citations

    1

    h-index

  3. Synthese

    1 publications · 117 citations

    1

    h-index

1–3