[Solved] Test checking means

Test checking means

a) Checking of all transactions

b) Checking of half of the transactions

c) Checking of selected items

d) None of these

Answer: (c) Test checking means checking of selected items. Test checking is a process of selecting and checking of a few transactions from a large volume of transactions. If the entries checked are found to be correct then the auditor assumes that the remaining entries are also correct.

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