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the more usual method is scribe and undercut internals amd mitre externals
undercutting allows easier adaption to irregularitys as only the front edge is full size tapering as it goes back.

what is undercutting of skirting board and why is it done?

under cutting is were you dont cut square, you cut on a slight angle front of skirting (face) being the long point, it alows the scribe to sit tight up if the corner is unsquare,

we undercut scribe cut on all scribes to give a tight fit to the floor or wall

Most commonly undercutting and scribing is done on skirtings fitted to finished floors, ie those such as laminate, real wood & even ceramic tiles where irregularities in floor shape would leave gaps below skirting boards if left undone.

This of course in not only limited to skirting boards but any type of finish joinery that requires good close fitting of items.