Completeness
It is an audit objective.
As a former auditor for what’s now PricewaterhouseCoopers, we dealt with audit objectives. These audit objectives were also learned in my Accounting/Auditing classes in business college at California State University, Fullerton.
The audit objectives were also reinforced in the CPA review course. That is, a CPA examination test preparation course I took from Newt Becker my senior year.
Let’s see if I remember … ECVARP was the acronym Newt used. Existence, Completeness, Valuation, Accuracy/Validity, Rights/Obligations, Presentation/Disclosure. But this ...
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