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A starting point which is chosen as a base and on which a percentage is applied to determine materiality for financial statement as a whole is known as ____________.
Anonymous Poll
18%
a) audit Plan
80%
b) benchmark
5%
c) volatility
3%
d) regression
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In case of, a Government company _____________shall appoint the first auditor of a company, in case of failure of the Comptroller and Auditor-General of India to appoint such auditor, within _________________:
Anonymous Quiz
4%
a) shareholder; 30 days from the date of registration.
58%
b) Board of directors; next 30 days after completion of 60 days given to the CAG.
24%
c) Central Government; 60 days from the date of registration.
13%
d) Board of directors; next 30 days after completion of 30 days given to the CAG.
The less the auditor is relying on other substantive procedures to reduce to an acceptable level the detection risk regarding a particular population, the_________ assurance the auditor will require from sampling. Hence sample size will be_________.
Anonymous Quiz
11%
a) less, less
21%
b) more, less
20%
c) less, more
48%
d) more, large
Which from the following services cannot be rendered by the auditor directly or indirectly to the company or its holding company or subsidiary company?
Anonymous Quiz
7%
a) accounting and book keeping services
3%
b) internal audit
5%
c) design and implementation of any financial information system
85%
d) all of the above
What kind of opinion will be given by auditor in the following circumstances? Sufficient and appropriate audit evidence is not available but it’s not pervasive.
Anonymous Quiz
31%
a) Disclaimer of opinion
50%
b) Qualified opinion
14%
c) Adverse opinion
5%
d) Unmodified opinion
What treatment should be given to interest for the purpose of income recognition if government guaranteed advance becomes NPA?
Anonymous Quiz
12%
a) interest on such advance should always be taken to income
6%
b) interest on such advance should never be taken to income
60%
c) interest on such advance should not to be taken to income unless interest is realized
22%
d) interest on such advance should be taken to income irrespective of interest is realized or not