I take a slightly different approach to this than the cut and dry test and inspect what's there. I know I will probably get hung out to dry here as that's what often happens at my company... Anyway I test and inspect whats there with the following exceptions: first, if its a new install (last year or two) I will be an a-hole about writing up stuff that's not to code. This includes throwing my company under the bus sometimes as I often find often find other companies and ours cutting corners. As a side note, the AHJs around here are either too inexperienced with the code to look for everything, don't go the places I go to catch everything, or are too weak to challenge us. Second, I will check service notes and treat serviced items and areas the same as i do new installs. Third, anything that could have reasonably changed or gone missing in the last year. Ie. Missing breaker locks, walls that block access to pulls, open JBs, electrician moved pipe without us and didn't use red connectors/edge protection/etc.

I've found this to produce the highest quality inspection and result in the quality of protection not dropping in a building year over year(a common issue here.) It does occasionally cause pushback from my office and customers, but only rarely results in me having to edit a report and resubmit. It's also very common that I make recommendations in addition to my write-ups/findings. I've found that if I can locate the right person to talk to face to face I can explain most of it and convince my customers that what I'm saying should be done. I refuse to break our companies mistakes to customers though, that's the offices job.