assertion level

基本解释

Modeling of the Audit Risk Assessment Process at the Assertion Level Within an Account Balance …
对同一帐户审计风险评估过程的断定性建模 …塑造…
zuofa.net
When substantive procedures alone are insufficient to obtain sufficient and appropriate evidences at the assertion level.
仅实施实质性程序并不能够提供认定层次充分、适当的审计证据。
Tests sof control are audit procedures performed to evaluate the effectiveness of the operation of internal control to prevent, or detect and correct material misstatement at the assertion level.
控制测试是指用于评价内部控制在防止或发现并纠正认定层次重大错报方面的运行有效性的审计程序。
blog.sina.com.cn

On one level, the whole thing was an assertion of raw power, dressed up with the trappings of a grand global strategy.
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