What is "suspense account" and how we treat it in chart of accounts during audit?

As per my understanding , Suspence account is a nominal account or testing account , that is normally used to balance  the the trail Balance / rectifications of errors 

For more details view you can view the below link

http://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f7/technical-articles/suspense-accounts.html