- In the selection of representative or randomly chosen transactions or items for audit tests.
- The scrutiny of files and selection of exceptional items for testing. E.g. On wages payments over Shs.1000 or all stock items worth more than Shs.100,000 in total.
- Comparison of two files and printing out the difference. E.g. payrolls at two selected dates.
- Preparing exception reports. E.g. overdue debts.
- Stratification of data such as stock items or debtors with a view to examine only the material items.
- Carrying out detailed tests and calculations.
- Verifying data such as stock or fixed assets at the interim stage and then comparing the examined file with the end file so that only changed items need to be examined at the final audit.
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