CA Final Student & Audit Assitant
2051 Points
Joined February 2010
Hi,
Ledger scrutiny means checking in detail. Under which you have to check each and every transactions in detail of Individual ledgers with required proof etc.
E.g. Ledger scrutiny of Debtors account is, check in detail where we generally check, the Cash recovery time against each bill, any credit balance in Debtors account and their reasons, Cross tally of their balance by confirming balance directly from party and so on.
Please ask if still you have doubts.
Regards,
Abhi