Test check

  Because of high cost of auditing and enormous transactions in large sized business,it may not be possible for the auditor to examine all the transactions. In such conditions test checks are used, selecting some representative samples which are examined in depth to term an opinion and a valid conclusion can be made about the entire data.The audit evidence should, in total enable,the auditor to form an opinion on financial information.In training such an opinion  ,the auditor may obtain audit evidence on selective basis by way of judgemental or stastical sampling procedures