What precautions should be taken while adopting test checking ?

While adopting the test check, the auditor must take the following precautions: Entries selected for test checking must be representative of all transactions. Selection of the items should be at random. Client's staff should not come to know of the entries selected for test checking. Period selected for test checking should differ from book to book and year to year. Test checking should not be adopted where the law requires thorough audit. Entries of the first and last month of the year must be checked thoroughly. Test should be so devised that a sizeable portion of the work done by each employee is checked. Control accounts or impersonal ledger should not be subject to test checking. Bank statement and entries for cash withdrawal and cash deposits should be checked in full.