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WebIf secondary low-water fuel cutoff is mounted externally in a water column, a daily blowdown test should be performed to check control operation. To verify that testing of the controls causes a master fuel trip, primary and secondary low-water fuel cutoffs should be tested while burner is operating. WebTypically completeness testing is performed to ensure that there are no missing transactions in the accounting records. Classification. Auditors need to check all expense transactions are classified in accordance with applicable accounting standards. Cut Off. Cut Off assertion is ensuring that expenses are recorded in the correct accounting period. WebFor example, to achieve an appropriately low level of audit risk related to the completeness and existence assertions for accounts receivable, an auditor may perform sales cutoff … hcc status codes