Substantive Procedures

Dear Tutor,

We, students, are repeatedly told that our substantive procedures should verify financial statement assertions.
My question is that that I have seen many procedures where the assertions which are being verified is not mentioned explicitly.

For example: Enquire the lawyers as to the existence of any litigation.
Agree the opening balances with prior year audited financial statements.

As much as I know this procedure is verifying the completeness assertion because there is a possibility that liability/contingent liability may not have been recorded/disclosed. Hence financial statements are materially misstated.

But as you see the procedure does not mention completeness i.e. Enquire the lawyers as to the existence of any litigation to verify completeness.

In the second one, we are verifying accuracy, valuation and allocation but not mentioning them.

So my question is that if we don’t mention an assertion but it is understood that what assertion is being verified, will I still get a full mark?

I am still a student, so my explanations above may be a bit wrong.

I would really appreciate your help.

Thank you!