Applying the Category of «Assertions (or Preconditions)» In Audit of Financial Statement. Mediterranean Journal of Social Sciences, [S. l.], v. 5, n. 24, p. 180, 2014. Disponível em: https://www.richtmann.org/journal/index.php/mjss/article/view/4959.. Acesso em: 27 jul. 2024.