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Auditing

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18 August 2016 what is the meaning of scanning , reconciliation in audit techniques ?
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CA Amrita Chattopadhyay

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CA Amrita Chattopadhyay (Expert)
19 August 2016 Scanning is a technique where you go through the documents / information to verify any discrepancies. For example you scan a certain ledger to verify any major deviations. Whereas reconciliation is a process where to want to tally to different information like reconciliation of bank statement with the bank book. Bank reconciliation or reconciliation of TDS
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