Final answer:
The management assertion related to determining the adequacy of the ADA accounts is the assertion of existence and completeness.
Step-by-step explanation:
The management assertion related to determining the adequacy of the ADA accounts is the assertion of existence and completeness.
Existence refers to whether the ADA accounts actually exist and are properly recorded. Completeness refers to whether all relevant ADA accounts have been included in the financial statements. By assessing the adequacy of the ADA accounts, management is asserting that they have accurately recorded and disclosed all relevant information related to ADA compliance.
For example, if an organization claims to have made reasonable accommodations for employees with disabilities as required by the ADA, but there are discrepancies or omissions in the accounts related to ADA expenses, it would indicate a lack of adequacy and could suggest a potential violation of the ADA requirements.