Advantages of Test Checking

Advantages of Test Checking

1. Time Saving
The benefit of test checking is available in the shape of time saving. A simple of items is checked and remaining items are treated as checked. In this way there is saving in time.

2. Less Labour
The test checking is useful for saving in labour. A lot of work requires many clerks for completing the audit. But test checking is used to test few items so there is less labour work.

3. Accurate Books
The test checking is useful to note the accuracy of accounting books and other record. There is a demand of error free books. The test checking is a step in the right direction to prove accuracy.

4. Staff Efficiency
The efficiency of accounting staff improves due to test checking. The weakness of employee is reported to management. The employees try to improve their work by overcoming their deficiencies.

5. Timely Report
The benefit of test checking is that timely report can be submitted to the management. The large number of figures can be checked in short period of time so there is no delay.

6. Many Audits
Test Checking is useful to complete many audits in one year. It saves sufficient time, which can be used to check the books of new clients. The auditor is able to raise more income.

7. Special Attention
The auditor can pay special attention to important matters. Test Checking reduces the labour work on the part of audit staff. There is sufficient time period to settle the important matters.