Distinguish between Test Checking and Routine Checking

Auditing and Assurance Revision Questions and Answers
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.



Leave a Reply

Your email address will not be published. Required fields are marked *