@Trish – You provided a list on page 42 of Completeness, Cutoff, Valuation, etc. and I have found it very easy to follow and helpful. 70 pages of Becker and all the ins and outs and that little cheat sheet is helping with MCQs.
The question asks how to test “Completeness”, well that means it is recorded….let's look at the answerd, A – no, B – maybe, C – no, D – yes, then the answer is D. Or the other way to ask the question is Such and Such tests Managements assertion of: yadda yadda yadda.
Journey Started - January 2015
FAR - 4/2015 - Passed
AUD - 7/2015 - Passed
BEC - 8/2015 - Passed
REG - 11/12/2015 - Passed