Test Auditing- II

Internal check is a part of _________

• Internal Control System

• Test check

• Routine check

• Sampling

Application of audit procedure to less than 100% of items is termed as _______

• Routine check

• 100% check

• Test check

• Internal check

Internal control for salaries can be checked with ______ supporting document.

• Receipt

• Voucher

• Sample

• Salary slip

The ledger accounts are classified under ______

• Both Personal A/c & Impersonal A/c

• Only Personal A/c

• Only Impersonal A/c

• None of the above

_______ A/c shows the amount brought in by the proprietor in the business.

• Salary

• Capital

• Machinery

• Rent

Auditor should ensure that the purchase are recorded in _______ book.

• Sales

• Purchase Return

• Sales Return

• Purchase

Rental receipts should be verified in ______ agreements.

• Auditor's

• Tenancy

• Client's

• None of the above

Cash memo is related to ______

• Cash Sales

• Credit Sales

• Credit Purchases

• None of the above

Fictitious assets are to be ______

• Added

• Written off

• Both

• None of the above

Full form of GAAP ______

• Generally Accepted Accounting Principles

• General Accounts Adjusted Principles

• Generally Additional Accounting Principles

• General Accepted Additional Principles