Question

test checking reduces the ​

Answer 1

Answer:

work of the auditor

Explanation:

work of the auditor

Answer 2

Answer:

Test checking reduces the volume of work of the auditor

Explanation:

• Selecting a small number of transactions from a vast volume of transactions and then checking them is the process of test checking.
• Selective Verification or the "Sampling Process" are other names for it. It is a suitable replacement for meticulous inspection, which is typically unnecessary from an economic standpoint.
• The auditor assumes that the remaining entries are correct if the entries that were checked and found to be correct are likewise correct.
• A test check enables an auditor to finish their work more quickly by allowing them to test a small number of transactions. It is one of the techniques that saves both the auditor and the customer time, money, and energy.

• When an auditor conducts a test check and determines that the records he has examined are accurate, this decreases the amount of work that has to be done.

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