What do you understand Test Checking?

Auditing and Assurance Revision Questions and Answers

Answer
Test checking is a system of sampling employed auditors for the purpose of reducing the volume of detail checking involved in an audit. A representative number of transactions, selected at random the auditor, are checked in detail and the system of internal check is carefully examined and tested. If this is found to be satisfactory and the records examined the auditor are found to be in order, the accuracy of the records not so checked may reasonably be implied, in the absence of evidence to the contrary, and no further detailed checking need be carried out.



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