Thorough examination and verification of a company's financial and accounting records, and internal controls that are deemed to be comprehensive or relatively comprehensive depending on the size of the company being audited. Complete audits are more reliable for the portions audited because complete audits will include the audit of subsidiary documents and records as well as supporting documents. Other audits may not be as comprehensive as a complete audit, and while not completely unreliable, they may still leave room for misstatements.