Do you ALWAYS insist on seeing underlying documents for a/cs prep?

There seems to be a general consensus on this site that an accountant should always look at the underlying paperwork when preparing accounts. (Assume this is not an audit). What about:

a) client sends CSV downloads of bank statements - do you still ask for the original printed bank statements, assuming that they exist?

b) client submits TB that appears sensible, e.g. has share capital figure, debtors are a reasonable proportion of sales, PPS not an enormous figure, etc, etc. - do you still ask for purchase invoices, sales invoices and bank statements?

Red Leader