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CPA_Driven on "Testing Management Assertions ??"

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Does anyone know of a good breakdown/or how to look at these so they make some sense. I can't seem to get my head wrapped around these. Anyone know of a good chart maybe? Becker is not helping me much on this area.

1. Examine documents for evidence of a credit check (valuation)
2. Re-perform procedures for a sample period (completeness)
3. Observe evidence of independent checks (existence)

So for example my issue is #1 doesn't look any different to me than #3. How do you look at these and be able to categorize them correctly?

Thanks!


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