Commercial Law and Preliminaries of Auditing · Class 12 Commerce
Ch 4Routine Checking and Test Checking — Class 12 Commercial Law and Preliminaries of Auditing, concept-first.
Routine Checking and Test Checking is Unit 4, Part B (Preliminaries of Auditing) of the WBCHSE Commercial Law and Preliminaries of Auditing (CLPA) syllabus, worth 6 of the 40 marks in the Semester III (Class XII) paper.
Key concepts
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Routine Checking
Routine Checking is the day-to-day, mechanical verification of the arithmetical accuracy of the books of account — checking casting (totals), carry-forwards, postings, and balancing — applied to every relevant entry, wit…
Most relevant Q&A
Chapter contents
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How This Chapter Is Examined
Routine Checking and Test Checking is Unit 4, Part B (Preliminaries of Auditing) of the WBCHSE Commercial Law and Preliminaries of Auditing (CLPA) syllabus, worth 6 of the 40 marks in the Semester III…
Routine Checking
Definition. Routine Checking is the day-to-day, mechanical checking of the books of account that are maintained by the business — verifying casting (totalling), carry-forwards (page-to-page and ledger…
Test Checking
Definition. Test Checking is the technique of selecting and examining only a representative SAMPLE of transactions from a large volume, rather than checking every single one, and drawing a reasonable…
Routine Checking vs. Test Checking
The two techniques are not mutually exclusive substitutes — a real audit programme typically uses BOTH together: routine checking for the basic arithmetical accuracy of the books as a whole (often del…
Transactions Not Suitable for Test Checking
Because test checking carries a genuine sampling risk (Section b), certain categories of transactions must always be checked in FULL — never merely sampled — regardless of how strong the overall inter…
More questions
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- Q1Routine Checking primarily refers to: (A) Selecting a representative sample of transactions for examination (B) The day-to-day, mechanical c…Free
- Q2Which of the following is a genuine LIMITATION of Routine Checking? (A) It cannot be delegated to junior audit staff (B) It is purely mechan…Free
- Q3Test Checking is best defined as: (A) Checking every single transaction recorded in the books (B) Examining a representative sample of trans…Free
- Q4Which of the following is NOT a factor an auditor should consider before deciding the extent of Test Checking? (A) The strength of the clien…Preview
- Q5The single most significant limitation of Test Checking is that: (A) It is more expensive than checking every transaction (B) It carries an…Preview
- Q6Compared to Test Checking, Routine Checking: (A) Requires greater auditor judgment to select which items to examine (B) Covers every relevan…Preview
- Q7Which of the following transactions is generally NOT suitable for Test Checking, and should instead be examined in full? (A) A routine, smal…Preview
- Q8Transactions with related parties (such as directors or their relatives) should be: (A) Ignored entirely, since they fall outside the ordina…Preview
- Q9Rotating the specific sample tested from one year's audit to the next is a recommended practice mainly because: (A) It reduces the total fee…Preview
- Q10In practice, a well-planned real audit typically: (A) Uses only Routine Checking, and never Test Checking (B) Uses only Test Checking, and n…Preview