Answer:
| Criteria | Test Checking | Routine Checking |
| Concept | Test checking involves selecting a few transactions on the basis of auditor‟s judgment and examining them. | Routine checking involves checking of books and records on regular basis. |
| User | Generally, Auditor (Internal/external) etc. | Generally, Accountants (Lower & Middle level). |
| Objectives | The main object of test checking is to form an opinion on the financial statements on the basis of examination of selected sample. | The main object of routine checking is ensuring arithmetical accuracy of the entries in the original books and ledgers and posting to correct ledgers accounts. |
| Scope | Limited | Wide |
| Time | Lesser time consuming | Higher time consuming |
| Reliance | Certain reliance can be taken on routine checking | Reliance cannot be taken on test checking |
| Risk | Higher risk of improper result if internal control system is weak. | Lesser risk of improper result if internal control system is strong. |