CA Aarti Lahoti


Kanal geosi va tili: Hindiston, Inglizcha


CA Final/Inter Audit

Связанные каналы

Kanal geosi va tili
Hindiston, Inglizcha
Statistika
Postlar filtri


The measure of the quality of audit evidence about its relevance & reliability in providing support for theconclusions on which the auditor’s opinion is based is :
So‘rovnoma
  •   (a) Sufficiency of audit evidence
  •   (b) Appropriateness of audit evidence
  •   (c) Accounting estimates
  •   (d) Reasonableness of audit evidence


In relation to the chosen benchmark in determining materiality for the FS as a whole, relevant financial dataordinarily includes:
So‘rovnoma
  •   (a) Prior periods’ financial results & financial position
  •   (b) The period-to-date financial results & financial position
  •   (c) Both the above
  •   (d) None of the above
45 ta ovoz


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Which of the following is required to be performed by auditor while using audit evidence about the operatingeffectiveness of controls, obtained during an interim period?
So‘rovnoma
  •   (a)Obtain audit evidence about significant change to those controls subsequent to the interim period
  •   (b) Determine the additional audit evidence to be obtained for the remaining period
  •   (c) Both of the above
  •   (d) None of the above


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SA 402 defines a user auditor as an auditor who audits & reports.
So‘rovnoma
  •   (a) On the FS of a subsurface organization.
  •   (b) On the FS of a user entity.
  •   (c) On the FS of a service organization.
  •   (d) None of the above.


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When the approach to a significant risk consists only of substantive procedures, those procedures shall include:
So‘rovnoma
  •   (a) Variance analysis only
  •   (b) Analytical procedures only
  •   (c) Test of details(d) None of the above
  •   (d) None of the above




The auditor has to test control -
So‘rovnoma
  •   (a) For the particular time for which the auditor intends to rely on those controls
  •   (b) Throughout the period for which the auditor intends to rely on those controls
  •   (c) Any or both of the above based on reporting requirement
  •   (d) None of the above


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Auditor should not accumulate misstatements which are ___________.
So‘rovnoma
  •   (a) Immaterial
  •   (B) Clearly trivial
  •   (C) Not significant
  •   (D) None. All misstatements should be accumulated


Auditor should obtain written representation from TCWG on _______.
So‘rovnoma
  •   (a) Corrected misstatements
  •   (b) Uncorrected misstatements
  •   (c) Both a & b
  •   (d) Misstatements
2 ta ovoz


What is factual misstatement?
So‘rovnoma
  •   (a) Differences arising in judgment of management & that of auditor
  •   (b) Auditor’s best estimate of misstatements in the population
  •   (c) Misstatements about which there is no doubt
  •   (d) None of the above


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When the approach to a significant risk consists only of substantive procedures, those procedures shall include:
So‘rovnoma
  •   (a) Variance analysis only
  •   (b) Analytical procedures only
  •   (c) Test of details
  •   (d) None of the above)


"Have you received your CA Inter exam results?
So‘rovnoma
  •   "Yes, I passed.
  •   Yes, but I didn't clear it this time.




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The auditor should determine the materiality of uncorrected misstatements concerning :
So‘rovnoma
  •   (a) Individual misstatements
  •   (b) Misstatements in the aggregate
  •   (c) Need not determined as misstatements are uncorrected
  •   (d) Both (a) & (b)

20 ta oxirgi post ko‘rsatilgan.