Houston Chronicle

Which Audit Procedures Are Usually the Most Useful for Auditing the Existence and Rights Assertions?

Audit assertions are claims made by the management of a company about certain areas of their financial statements or operations. Auditors verify these claims by performing tests of internal controls.
Houston Chronicle

Key Management Assertions Related to Long-Term Assets & Liabilities

When a business is audited, the reviewer job is to ensure that management's assertions in the financial statements are verifiably true. To assess the validity of these claims, the auditor will conduct ...
IEEE

On the Use of Specification-Based Assertions as Test Oracles

Abstract: The "oracle problem" is a well-known challenge for software testing. Without some means of automatically computing the correct answer for test cases, testers must instead compute the results ...
Design-Reuse

SoC Test and Verification -> Assertions speed processor core verification

Most of today's complex system-on-chip devices contain embedded processors; indeed some analysts insist that a chip must contain a processor even to qualify as an SoC. Quite often, the processor is ...
Electronics Weekly

Eve extends ZeBu debugging with SystemVerilog Assertions

Hardware-software co-verification firm Eve has expanded the hardware debugging capabilities of its ZeBu emulation systems by adding support for SystemVerilog Assertions, flexible probes, and complete ...
Design-Reuse

Upfront Analysis of Low Power Specification, Assertions and Testbench to Enable Reuse

Static analysis of the design during RTL development, to check for design errors and violation of the coding styles leads to shorter design and verification cycle. Design checking has often been ...