Q.Routine Checking primarily refers to:
(A) Selecting a representative sample of transactions for examination
(B) The day-to-day, mechanical checking of casting, carry-forwards, posting, and balancing of the books
(C) A separate periodic review carried out by an internal audit department
(D) The auditor's final opinion on the true and fair view of the accounts

Routine checking is specifically about the mechanical arithmetic of the books, not about sampling, a separate review team, or the final audit opinion.

Option (A) describes test checking, not routine checking. Option (C) describes internal audit. Option (D) describes the audit's overall objective, not this specific technique.

Routine Checking is defined as the day-to-day, mechanical checking of the books of account — verifying casting (totals), carry-forwards, postings from subsidiary books to the ledger, and the balancing of accounts. It is a routine, clerical-accuracy check applied on an ongoing basis, not a special or separate exercise.

Option-by-option analysis:

• (A) Incorrect — selecting a representative sample describes Test Checking (Section b), the opposite technique in scope.
• (B) Correct — this is exactly the definition of Routine Checking (Section a).
• (C) Incorrect — a separate periodic review by a dedicated internal audit department describes Internal Audit (Class XI Ch8), not routine checking.
• (D) Incorrect — forming the final audit opinion is the auditor's overall objective (Class XI Ch3), not the specific mechanical activity of routine checking.