Basic Concepts of Auditing – Test 2

Auditor should have knowledge of ———-

Auditor should have communication skills in following areas:

Function of audit is to ———–

Which is NOT the function of an auditor?

The basic requirement which is absent is auditing is ———–

Which of the following statement is not true ———-

Auditor should be done by ————

Which of the following is least likely to be required in an audit?

It is not uncommon in auditing ———

Auditing has all features except ————-

Which of the following is not true about opinion on financial statements?

The primary objective of the ordinary examination of financial statement by an auditor is the expression of an opinion on ———-

The principal objective of an audit is the examination of financial statements of an enterprise with a view for the auditor to form and express an independent opinion on the truth and fairness for the benefit of which one of the following?

Apart from the technical qualities, the auditor should also possess which of the following personal qualities ————

The factor which distinguishes an error from fraud and other irregularity is ————–

Which of the following statement is TRUE?

Pick the odd one ———

Pick the odd one ———–

Pick the odd one ——–

When the auditor is an employee of the organization being audited (Auditee), the audit is classified as ————

Professional skepticism requires the auditor assume that management is ————

Professional skepticism requires that the auditor should be ——— indicating ————

Professional skepticism includes being alert to, for example ———–

Holding financial interest in a client and close business relationship with him give rise to ———–

If the professional becomes a witness where the part to litigation is his client, it will result in ———-

If the auditor is having long association with client it will give rise to ————

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

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 —————-

Auditor should have communication skills in following areas:

Pick the odd one ————-