Disadvantages of Test Check :
1. The auditor always is under fear whether he has missed out certain important items or that errors have remained undetected while test checking.
2. Where the client’s staff is aware that the auditor resorts to test checking, the staff may become careless.
Latest posts by Treesha Jain (see all)
- GLOSSARY – AUDITING - January 12, 2017
- Applicability - January 12, 2017
- CONVERGENCE OF INDIAN ACCOUNTING STANDARDS WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) - January 12, 2017