To relax in the first sentence
As the writer forms an idea of what he wants to write, he should begin to narrow his vision and focus on a specific topic and tackle what that topic entails.
Explanation:
Examples of the assertions are:
Accuracy. Transactions have been recorded at their actual amounts.
Classification. Transactions have been appropriately presented within the financial statements and accompanying disclosures.
Completeness. ...
Cut-off. ...
Existence. ...
Occurrence. ...
Valuation.
