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The auditor must be recheck the total of trial balance. The debit column total and credit may not tally. The auditor can see that all entries appearing in books of originally entry have been posted. The auditor can collect the list of debtors from the management. He can compare it with the total stated in the trial balance. The auditors can receive the schedule of creditors from the management. He can tally it with the total stated in the trial balance. The trial balance can be examined in order to note that no account is appearing twice in it.
The account appearing in the ledger may not be transferred to trial balance. The auditor can be see that no account is missing. The auditor can check the total of cash book. He can compare this total with the balance appearing in the trial balance. The auditor should check the totals of purchase journal. He can compare such total with the amount appearing in trial balance.
The total of sales journal can be examined. The sales journal balance can be checked with the total stated in trial balance. The auditor can check the posting made in the ledger. The difference in posting can be noted.
The account appearing in the ledger may not be transferred to trial balance. The auditor can be see that no account is missing. The auditor can check the total of cash book. He can compare this total with the balance appearing in the trial balance. The auditor should check the totals of purchase journal. He can compare such total with the amount appearing in trial balance.
The total of sales journal can be examined. The sales journal balance can be checked with the total stated in trial balance. The auditor can check the posting made in the ledger. The difference in posting can be noted.
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