The continuous audit requires precautions for erasing figures at later stage. The doubtful entries can be cleared on the spot otherwise the audit purpose become useless. After completion of work on daily basis there is a need of finalization the totals. Ink can be used to write up the figures. The audit must inform his staff not to become familiar with accounting staff. The continuous audit must be conducted at irregular intervals. The auditor should be start and complete the checking of book at one session. If it is not possible he can go through the previous work.
Continuous audit requires precautions for erasing figures at a later stage; there should be no pending work on the part of auditor; there is a need of finalising the totals on the same day; ink can be use to write up the figure; there should be bird’s eye view of previous audit work to trace the progress of work; auditor should prepare detailed notes of work done; there is need of special tick marks to be used for audit of accounts; auditor must inform his staff not to become familiar with accounting staff continuous audit must be conducted at irregular
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