[Solved] Test checking refers to

Test checking refers to

a) Testing of accounting records

b) Testing of honesty of employees

c) Intensive checking of a selected number of transactions

d) Checking of all transactions recorded

Answer: (c) Test checking refers to intensive checking of a selected number of transactions. 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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