completeness

Purchases start with orders and for completeness we need to ensure that all orders raised are included in the FS so you are correct in (1) above. For payables completeness, that test will work too. Reconciling with suppliers' statements helps too (and with accuracy). IN respect of non-current assets, you are tracing the wrong way: tracing from the NCA register to the invoice verifies (partially) existence/occurrence. If an item has been omitted form the NCA register you will never trace it back. To check completeness of NCA you can: 1 Inspect NCA (physical) and then ensure they are on the NCA register. 2 For new additions, to ensure they are in the FS, trace from purchase orders forward.