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Auditing & Assurance

Total questions: 10

Worksheet time: 5mins

Name
Class
Date
1.

How are feeling today?

a)

😁

b)

😎

c)

😑

d)

🙁

2.

If the amount of a voucher exceeds Rs._________ , it should be properly stamped

a)

50000

b)

500

c)

5000

d)

10000

3.

A case where detailed vouching of select transactions will NOT work

a)

Existence of a weak internal control system

b)

Improper division of duties, particularly in a small enterprise

c)

Transactions of a specialized nature

d)

All the Above

4.

______________ means an examination of ledger entries to see that each entry is supported by documentary evidence as also that it has been properly written in the books of accounts

a)

Auditing

b)

Accounting

c)

Vouching

d)

Testing

5.

A persons shall not be eligible for appointment as an auditor of a company if

a)

A body corporate other than a limited liability partnership

b)

An officer or employee of the company

c)

All of the Above

d)

None of the Above

6.

Which is not a duty of the auditor?

a)

Duty as to report under voluntary winding up

b)

Duty to sign report

c)

All of the Above

d)

None of the Above

7.

If the auditor is of the opinion that the financial statement does not show the true and fair view of the state of affairs of the business, he issues a ___________ report

a)

Clean

b)

Qualified

c)

Disclaimer

d)

Adverse

8.

Investigation is ___________ in the case of a joint stock company.

a)

Compulsory

b)

Not Compulsory

9.

CA. Fabian is providing actuarial services to C Ltd. Later on, he was also offered to be appointed as an auditor of the company for the current financial year.

a)

Yes, Fabian can be appointed as an auditor

b)

No, Fabian can't be appointed as an auditor

10.

The Auditor is required to make a report to the members of the company.

a)

True

b)

False