What internal controls components are common among long-term assets and liabilities, and equity accounts? What components are unique to each? How can an auditor assess these controls?

What are the key management assertions related to long-term assets and liabilities? What are the most important assertions related to long-term assets and liabilities? How will auditors test these assertions?

What are the key management assertions related to equity? What are the most important assertions related equity? How will auditors test these assertions?

What are the key management assertions related to cash? What are the most important assertions related cash? How will auditors test these assertions?