The subject matter or assertion may be of a financial or nonfinancial nature, and internal control relevant to the subject matter or assertion the auditor is testing may relate to
The assertion can be either financial or nonfinancial.
The assertion must be financial.
The baby is wide awake and crying for it's mother.
Every visitor spends some time at the Church of the Nativity, which is reminiscent of a fortress.
The food is way better at a five fork restaurant than at a two or three fork one.
A little boy is on the beach.
Nebbishes are not good looking.
a dog is running