Question

State the different between routine checking and test checking? What procoution should an auditor take in selecting the test ?

Answer 1

the difference between routine and test checking is

there is no fear while checking routine

but in exam we get fear because if an wrong is identified

an auditor checks routine

Answer 2

3. Routine checking is the mechanism under which verification of individual and every book of accounts is done.

Test checking on the other hand is not as extensive or elaborate as that of routine checking.

This type of checking aims at testing of specific number of items.

An auditor should go for test checking as it is more selective and specific.