With reference to techniques of auditing, which of the following statement is correct?
(1) Routine checking means daily checking of books of accounts.
(2) Test checking should always be applied in cash book.
Select the correct answer using the option given below

A. 2, 1, 3, 4, 5 B. 1, 2, 3, 4, 5 C. 5, 1, 4, 3, 2 D. 4, 1, 3, 2, 5

A. Auditing uses the theory of evidence to verify the financial information made available by accountancy B. Auditing lends credibility dimension and quality dimension to the financial statements prepared by the accountant C. Auditor should have a thorough knowledge of accounting concepts and convention to enable opinion on financial statements D. All of the above

A. Survey B. Report C. Checking D. Preparation

A. 10 B. 20 C. 30 D. 60