Can Anyone Explain Different Transactions That Are Not Suitable For Test Checking?

It should be noted that opening entries are passed at the start of the year. These items require cent per cent checking. There is no need to apply test checking. These entries are recorded at the end of the year. There are few entries for closing the revenue account. Test checking is not suitable for closing entries. The exceptional or unusual items may be one or two in number. These items require cent per cent checking. The test checking is essential for large number of transactions. The management remuneration is not fit for test checking. It can be checked on 100 percent basis. The concept of materiality does not relate to remuneration.

The business purchase transactions are not used for test checking. All assets and liabilities are tested one by one. The business purchase is not a regular feature of activities. The seasonal industry transactions are not used for test checking. There is much work at one time and there is no work at another time. So this type of work is not fit for test checking. The profit and loss items are checked on cent per cent basis. The test checking cannot be applied to profit and loss account items. The true and fair view is possible after through checking.