It exists, even if it's turned off. There are two types of aim assist commonly found: 1 where the gain helps you actually aim (destiny is pretty notable for this), and 2 the bullets have slight curve towards their targets. The second type is found in nearly every shooter game in some amount. This is because most of the time, the player's aim is off slightly.
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I'm sorry but the precision of a mouse affords the ability to have 0 aim assist. Please link me to a PC game or discussion that proves PC titles have magnetic bullets. I would love to read up on it.
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Just look for yourself. It's not nearly as strong as a console game, but it exists to some degree in most every case.
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I played UT99 competitively for over 3 years, Battlefields, Counter Strikes, not one of these has aim assist. Again, please link me to your proof.