What do Complete, Review, Missing and N/A mean on an audit paper?

Complete: the figures agree, are itemised or sit within the stated tolerance, AND the sources were actually read — a signature never closes a break and an unknown is never a nil. Review: a person has to look (a reconciling difference, a row without commentary, an estimated figure, a month that moved more than expected) — ordinary audit work, not a fault. Missing: a fetch that has never run (payment history, bank statements, aged listings) — run Prepare or the named step. N/A: the paper does not apply to that company (decided from the data — no CIS activity, no CIS paper — or overridden on the cog).