How Actually Does The Audit Test Checking Differ From Routine Checks?

How Actually Does The Audit Test Checking Differ From Routine Checks?

There are several particulars which need to be considered while pointing out to the differences between both these checking methods. Here is the full review.

  • The potential meaning:

Test checking is a widely accepted procedure of auditing which is carried out by analyzing only a part of the firm’s account transactions wherein a financial opinion is easily arrived.

Whereas the routine checking involves the detailed checking procedures carried out on all traditional features like casting and their divisions on ledger accounts, the progressive extensions and balance extractions, the calculations based on carrying forward and so on.


  • Main Objective:

For the case of test checking, detailed verification of a particular sample unit helps in attaining a reasonable conclusion.

In contrast to this, the routine checking involves a scheme of procedures to meet the real objective which includes

  1. The timely verification of the scientific and mathematical accuracy of almost all the account entries
  2. The accuracy confirmation of financial detailed posted to the ledgers
  3. Regular checking of ledger accounts to see whether everything is balanced
  4. To make sure not even a single correction is made after checking


  • The relative advantages:

In case of test checking, it gives the following benefits

  1. Time-saving process
  2. Helps to attain the audit objective through the careful and proper strategy of checking
  3. The workload is relatively very less
  4. Plenty of time can be taken out for doing other audits

Routine checking, the benefits are

  1. Regular verification of both the posting and the ledgers
  2. Maintains arithmetic accuracy to a great extent
  3. Trial out the balance tallying propaganda for verification purposes
  4. Easily points out the faults and other errors on the accounts
  5. The works are distributed among the juniors of the auditing team and hence increases the work efficacy


  • Points to be taken care of

While performing test checking

  1. All the assets and transactions are not verified
  2. Staff may exhibit carelessness which is to be taken care off
  3. There are chances for not detecting the errors and fraud plays associated with the accounting sheets
  4. There may be cases presenting doubts and risk with the balance sheet that varies the auditor’s opinion


Whereas for routine checking

  1. As it involves bulky mechanical workload, the continuous activity can lead to boredom. Make sure such a condition never occurs.
  2. There are chances that high-level complex mistakes remain unnoticed