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Test Check

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(Querist)
13 December 2007 Respected Sirs,

Pls solved the below stated question.

Mention any four items which are not suitable for Test Check.?

Thanx
Regards
Ghanshyam
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CA B.S.Sridhar

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CA B.S.Sridhar (Expert)
27 December 2007 Simply to say wherever the auditor certifies as true and fair , you can use the test check (Example :- Statutory Audit , Internal Audits)

Where the certificate is with the words used is True and CORRECT in the Audit Report , we cannot apply test checks (for example , Form 3cd details in a 44AB Audit)
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