MCQ on Auditing, Mcq on Auditing in Hindi (Part - 3) From Question No. 31 to 50

 

 MCQ on Auditing, Mcq on Auditing in Hindi (Part - 3)

31- If the auditor is having long association with client it will give rise to _____________ 

a) Self- review threat 

b) Advocacy threat 

c) Familiarity threat 

d) Self-interest threat

31- अगर ऑडिटर का क्लाइंट के साथ लंबा संबंध है तो यह _____________ को जन्म देगा

A) स्व-समीक्षा खतरा

B) हिमायत का खतरा

C) परिचित खतरा

D) स्व-ब्याज का खतरा

32. If the professional who is preparing the books of accounts is also auditing the financial statements, it shall give rise to

 a) Self-review threat 

b) Advocacy threat 

c) Familiarity threat 

d) Self-interest threa

32. यदि पेशेवर, जो लेखा पुस्तकों को तैयार कर रहा है, वित्तीय विवरणों का भी अंकेक्षण कर रहा है, तो यह उत्पन्न होगा

A) स्व-समीक्षा खतरा

B) हिमायत का खतरा

C) परिचित खतरा

D) स्व-ब्याज का मुद्दा

33. If the auditor is facing threat from the client to be dismissed if he refuses to act as per their wishes, it shall give rise to___________ 

a) Familiarity threat 

b) Intimidation threat 

c) Advocacy threat 

d) Self-review threat 

33. अगर ऑडिटर क्लाइंट की इच्छा के अनुसार कार्य करने से इनकार करने पर बर्खास्तगी के खतरे का सामना कर रहा है, तो यह ___________ को जन्म देगा

A) परिचित खतरा

B) धमकाने की धमकी

C) हिमायत का खतरा

D) स्व-समीक्षा का खतरा

34. Standards on Auditing are applicable on 

a) Auditing Engagement 

b) Review Engagement 

c) Assurance Engagement 

d) Related Service Engagement 

35. Standards on Auditing are issued by 

a) Accounting Standard Board 

b) Quality Review Board 

c) Auditing & Assurance Standard Board 

d) Board of Studies 

36. In the financial audit, the auditor expresses opinion on 

a) True and Fair view of financial statements 

b) True and Correct view of financial statements 

c) Effective operation of internal control system 

d) Business operation of the entity 

37. Which of the following is not component of financial statement 

a) Profit and Loss Account 

b) Balance Sheet 

c) Notes to Accounts 

d) Board’s Report 

38. Pick the odd one 

a) Checking the vouchers 

b) Preparation of vouchers 

c) Evaluation of internal control 

d) None of the above 

39. Which of the following is not type of engagement standard 

a) Standards on Auditing 

b) Standard on Quality Control 

c) Standards on Review Engagement 

d) Standards on Assurance Engagement 

40. In which of the following engagement opinion is not expressed 

a) Related Services Engagement 

b) Auditing Engagement 

c) Review Engagement 

d) Assurance Engagement 

41. In which of the following engagement an opinion is expressed on a subject matter other than the historical financial information 

a) Auditing Engagement 

b) Review Engagement 

c) Assurance Engagement 

d) Related Services Engagement 

42. Which of the following is not code of ethics 

 a) Objectivity 

b) Integrity 

c) Communication skills 

d) Professional competence and due care 

43. Pick the odd one 

a) Standards on Auditing 

b) Standard on Quality Control 

c) Standards on Review Engagement 

d) Standards on Assurance Engagement 

44. How many Standards on Auditing have been issued 

a) 32 

b) 34

 c) 36

 d) 38 

45. Standards on Auditing are____________ 

a) Mandatory 

b) Optional RATHORE INSTITUTE CA. NITIN GUPTA 

c) Discretionary 

d) All of these 

46. General purpose financial statements are prepared as per 

a) General purpose financial reporting framework 

b) Special purpose financial reporting framework 

c) Both (a) and (b) 

d) None of these 

47. Designing, implementation and maintenance of internal control system are the responsibilities of 

a) Management of entity 

b) External Auditor of entity 

c) Both (a) and (b) 

d) Internal Auditor of entity 

48. Auditing engagement can be performed w.r.t. 

a) Profit making entity 

 b) Non-profit making entity 

c) Corporate entity only 

d) Any entity 

49. Scope of financial audit is 

a) Financial information 

b) Non-financial information 

c) Both (a) and (b) 

d) None of these 

50. ______________ along with other disciplines such as accounting and law equips you with all the knowledge that is required to enter into auditing as a profession. 

a) Auditing 

b) Taxation 

c) Finance 

d) Taxation and Finance both