For CA Final Audit
Can Ext Auditor take direct assistance from internal auditor in area for which he has already reported or going to report to management as per SA 610 ?
Can Ext Auditor take direct assistance from internal auditor in area for which he has already reported or going to report to management as per SA 610 ?
Anonymous Quiz
59%
Yes
41%
No
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As per SA 240 which risks are not assumed as always present in audit assignment?
Anonymous Quiz
22%
Fraud Risk in RevenueRecognition
15%
Risk of Management over ride of controls
14%
Risk in related party transactions
50%
All of the above
For CA Final Audit
As per SQC 1 to reduce familiarity threat senior persons in assignments should be rotated as per firms policy which should not be more than 7 years ? Which option is incorrect ?
As per SQC 1 to reduce familiarity threat senior persons in assignments should be rotated as per firms policy which should not be more than 7 years ? Which option is incorrect ?
Anonymous Quiz
56%
Applicable to audit of listed entity
8%
Applicable to all ca partnership firms
11%
Applicable to ca sole proprietorship firms
26%
All are correct
👍4🤩2🎉1
Forwarded from CA. Jai Chawla (Jai Chawla)
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Advanced Accounts | High Priority Topics | CA Inter Jan'25 Attempt | CA. Jai Chawla | Vsmart Academy
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No ca final rapid revision class today, we will take SA 610, 620, 540 and 520 tomorrow.
👍6
Which of the following is not risk assessment procedure for estimates under SA 540 ?
Anonymous Quiz
11%
Understating how mgt identifies new estimates and revision of existing estimates
32%
Understanding requirements of applicable financial reporting framework
16%
Asking mgt about methods and changes in methods for computing estimates
41%
Computing auditors point or range estimate and comparing it with mgt estimate
👍3
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For CA Final Audit
What should be communicated to TCWG under SA 250 ?
What should be communicated to TCWG under SA 250 ?
Anonymous Quiz
9%
All non compliances
26%
All actual and suspected non compliances
15%
All actual and suspected non compliances not having inconsequential effect
20%
Only intentional and material non compliances
31%
All of them
👍6
Which of this is correct about non compliances (nc) reporting to authorities ?
Anonymous Quiz
7%
SA 250 - NC should reported only if required by law
19%
NOCLAR - if there is imminent breach with major harmful impact then report unless prohibited by law
41%
Both are correct
9%
Both are incorrect
5%
No non compliance should be reported in any circumstances
18%
All non compliances should be reported
👍3
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For Inter & Final Both— Audit Risk was decreased from 10% to 3% . Inherent Risk and Controls Risk remain unchanged at 60% and 40% respectively. What is percentage change in acceptable detection risk ?
Anonymous Quiz
12%
41.67 %
15%
20.83%
26%
12.5%
12%
1.25%
20%
29.17%
15%
None of them
👍14
Whether explicit statement is required in audit report as per SA 620 that there is no reduction in responsibility of auditor even when reference is given to expert’s report ?
Anonymous Quiz
36%
It is understood principle no need to specify it explicitly.
64%
Explicit statement is required in audit report.
👍12
For CA Final Audit Risk based audit approach is applicable to
Anonymous Quiz
16%
Financial Audit
10%
Internal Audit
7%
Performance Audit
4%
Review Engagements
2%
Certification work
42%
Applicable to all attest functions as covered above
19%
Only Audits
1%
None of them
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