Question

What is test checking and routine checking?

Answer 1

Test checking is a substitute for detailed checking. It involves only a partial checking. The auditor normally does not check completely all the records made into the books of accounts but, through a process of sampling, selects a few items and if they are found correct, he presumes that the remaining entries would also be correct likewise.

Routine checking is the regular monitoring of business accounts, books and ledgers to determine how the business is functioning and to detect any errors that may have occurred, either accidentally or fraudulently.



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Answer 2

Both type of checkings are explained below

Test checking refers to randomly checking some of the data from large amount of available data.

This checking completes in lesser time and gives idea about the quality of data.

Routine checking refers to checking the complete data with every detail on a regular basis.

The checking of each thing is mandatory as it is required to carry forward the work, on the basis of available data.