Q.Compared to Test Checking, Routine Checking:
(A) Requires greater auditor judgment to select which items to examine
(B) Covers every relevant entry rather than a sample, and is largely mechanical in nature
(C) Is used only for related-party transactions
(D) Cannot be delegated to junior staff

Routine checking's defining feature relative to test checking is full coverage plus its mechanical, delegable nature.

The comparison table in Section c makes this contrast explicit: Routine Checking examines EVERY transaction/entry for basic mechanical accuracy (casting, carry-forwards, posting, balancing), and — being largely mechanical rather than judgment-based — can often be delegated to junior audit staff. Test Checking, by contrast, examines only a representative SAMPLE and requires considerable auditor judgment to select that sample well.

Option-by-option analysis:

• (A) Incorrect — requiring greater judgment to select items describes Test Checking, the opposite of what the question asks about Routine Checking.
• (B) Correct — full coverage of every entry, combined with its mechanical nature, is exactly how Routine Checking is distinguished from Test Checking. …