One strategy used by auditors in testing assertions is to perform directional testing to find overstatements or understatements.

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Directional testing is a common strategy used by auditors to test assertions. The purpose of this type of testing is to determine whether there are any overstatements or understatements in the financial statements. The auditor will typically focus on one direction (either overstatements or understatements) and use various methods to test for discrepancies. This can help the auditor to identify potential errors or fraud in the financial statements.

One Strategy Used by Auditors in Testing Assertions Is to Perform