Generally, auditor prepares trial balance himself. Main objective of audit is to prepare and present report on the basis of accuracy. performance and reliability. Auditor should perform following functions to detect errors:
* Check the total of trial balance.
* Comparing data of books and accounts with the amount of trial balance.
* Auditor should check the balance of books of accounts.
* Auditor should compare the balance of last year with the opening balance of current year.
* Auditor should check the primary books of account.
* Auditor should prepare list of debtors and creditors and such amount should be compared with the amount of trial balance.
* Auditor should check carefully in those areas where there are chances of frauds.
* Auditor should check carefully in those places where there are chances of specific type of errors.
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