In audit work/procedures, there is the term called Surprise check. Surprise Check is also known as Test Check. The advantage and features of Surprise Check are as follows:
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Advantages of Surprise Check
· Able to reduce the auditor routine work so that he can devote his time to more important aspects. Features Of Surprise Check · Entries selected for surprise check should be representative of the whole, and the entries of every description must be tested · Selection of items to be checked should be at random. Salient Point · Surprise Check Or Test Check is useful and important that if a client’s internal control system is reliable but when surprise check reveal discrepancies then the auditor should do a thorough checking of the books and other relevant records. |