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Practical Auditing

Total questions: 10

Worksheet time: 9mins

Name
Class
Date
1.

The process of financial audit begins with

a)

Planning

b)

Reporting

c)

Testing

d)

Control

2.

A duty of an auditor to verify whether loans and advances have been properly secured or not is referred to as

a)

Contractual duty

b)

Statutory duty

c)

Duties arising out of professional etiquette

d)

Legal duties

3.

Auditing is derived from the Latin word

a)

Auditor

b)

Order

c)

Audire

d)

Audit

4.

An auditor should not be

a)

Honest

b)

Tactful

c)

Patient

d)

Suspicious

5.

What should you do after an internal audit?

4 lines
6.

The main objective of auditing is

(a)  

7.

Internal auditors are appointed by

(a)  

8.

A sale of Rs. 50,000 to A was entered as sale to B what is the type of error?

a)

Error of omission

b)

Error of commission

c)

Compensating error

d)

Error of principle

9.

Goods sent on approval basis has been recorded as credit sales. This is an example of

a)

Error of commission

b)

Compensating error

c)

Error of principle

d)

Error of duplication

10.

Internal audit facilitates

a)

Internal check

b)

Internal audit

c)

Final audit

d)

Internal control