What Are Routine Checking And Its Objectives?

The auditor can check the arithmetical accuracy of journals and ledgers. It is called routine checking. The purpose is detect the errors and frauds of simple nature. The audit staff can check the balances appearing in journal and ledgers. The sub total and totals are examined. The differences are calculated. These balances are transferred from one page to another. The amount carried forward should be the same.

The checking is useful for determining the accuracy of books of the accounts. The accounting staff can not change the figures after routine checking. The ledgers posting is also tested by means of routine checking. The accounting books and records may have errors and frauds. The errors may be located and frauds may be discovered by it. The auditor is able to give his opinion about the fairness of the financial statements. The auditor can fix the responsibility of the accounting staff for negligence of duty.

The purpose of routine checking is to check the arithmetic accuracy of books of accounts. When books are free from errors these are helpful to determine the true and fair view of business matters. The purpose of routine checking is to examine the accuracy of posting and also see that there is no alteration of figures by the client staff.

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