In testing the completeness assertion for a liability account, an auditor ordinarily works from the:

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In testing the completeness assertion for a liability account, the auditor typically starts from the potentially unrecorded items (such as unrecorded expenses or invoices) and works towards the financial statements. This is because the auditor wants to ensure that all relevant liabilities are recorded in the financial statements, and starting from the potentially unrecorded items helps to identify any items that may have been overlooked or omitted. Working from the financial statements to potentially unrecorded items may not be effective in ensuring completeness, as it assumes that all relevant liabilities have already been recorded and may miss any unrecorded items.

In Testing the Completeness Assertion for a Liability Account, an Auditor