routine checking

We have already discussed the purpose and objectives of Routine Checking. In this article, we will go through some merits and demerits of Routine Checking. Purpose of Routine Checking Making totals and sub-totals of primary books of accounts, carrying them forward to the next page, and calculating the balances and their checking. Checking of the …

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Routine Checking Whether a business is big or small, the record of its daily transactions is kept in the books of accounts. The daily checking of these books of accounts under audit is called Routine Checking. Usually, this work is done by the junior staff of the auditor. Merits and Demerits of Routine Checking are …

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