Routine Checking - Meaning, Objectives, Advantages and Disadvantages

Routine Checking in Auditing
Meaning, Objectives, Advantages and Disadvantage
Auditing Notes B.Com 6th Sem CBCS Pattern

Routine checking Meaning  2014, 2016

Routine checking is a checking of books of original entry and ledgers as a matter of routine work to determine the arithmetical accuracy and to detect errors and frauds and ensures the reliability of final accounts. It includes checking of casting of ledger accounts, posting to ledger accounts, preparation of trial balance and final accounts. 

Objective of routine checking: 

The objectives of routine checking are discussed below:

(i) Checking of primary books

(ii) Examining arithmetical accuracy

(iii) Examination of pointing

(iv) Helps to detect errors and frauds

(v) Prevent to alter errors and frauds

(vi) Accuracy of Trail Balance

(vii) Reliability of Final Accounts

Advantages and Disadvantages of Routine Checking

Advantage or importance of Routine Checking: 

There are many advantages of routine checking. These are discusses below:    2016

(i) Examination of arithmetical accuracy of books of accounts.

(ii) Through checking of books of accounts to detect errors and frauds and to prevent them.

(iii) Ensuring reliability of final accounts

(iv) Prevent to alter figures in books of accounts

(v) Easy examination

Disadvantages or Limitations of Routines Checking: 

The following are the limitations of routine checking.

(i) All errors can not be detected with the help of routine checking.

(ii) All frauds can not be detected with the help of routine checking.

(iii) Highly mechanical and monotonous in nature.

(iv) Lack of reliability due to involvement of junior staff in routing checking

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