Free Printable Auditing:- B.Com CA 3rd Yr.

1.

. Auditing refers to

a)

a) Preparation and checking of account

b)

b) Examination of accounts of business units only

c)

c) Examination of accounts of professional accountants

d)

d) Checking of vouchers

2.

------------------- begins where accounting ends

a)

a. Bookkeeping

b)

b. Auditing

c)

c. Internal check

3.

Audit working papers are --------------------------

a)

a. Important information about audit

b)

b. Appointment letters regarding audit

c)

c. Letter of notice

4.

--------------- is a written plan containing details with regard to the conduct of a particular audit

a)

a. Audit Note book

b)

b. Audit programme

c)

c. Audit files

5.

Main object of auditing is

a)

a) Detection of errors

b)

b) To find out whether P&L a/c & B/S show true and fair state affairs

c)

c) Detection of frauds

d)

d) Detection and prevention of frauds and errors.

6.

The audit that is made compulsory under statute is called ________

a)

a) Statutory audit

b)

b) Partial audit

c)

c) Complete audit

d)

d) Continuous audit

7.

Which of the following is not a kind of audit?

a)

A. Statutory and private.

b)

B. Government and continuous audit.

c)

C. Interim audit.

d)

D. None of these

8.

When a transaction has not been recorded in the books of account either wholly or partially such errors are called _______.

a)

a) Error of commission

b)

b) Error of omission

c)

c) Compensating error

d)

d) None of the above

9.

Audit means _______.

a)

a) Recording business transactions

b)

b) Preparing final accounts

c)

c) Examination of books, accounts or vouchers

d)

d) Decision making

10.

Working papers helps in proper _______ of audit.

a)

a) Planning

b)

b) Performance

c)

c) Planning and performance

d)

d) Execution

11.

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Auditing:- B.Com CA 3rd Yr.

Total questions: 11

Worksheet time: 16mins

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