The Company Audit – Test 4

For removal of auditor before expiry of term of auditor, which of the following form is filed with CG
for getting approval of such removal

Which of the following form is filed by auditor in case of his resignation

In case of resignation by auditor, ADT -3 shall be filed by auditor within __________________ days of
resignation

In case of resigning auditor does not file ADT – 3 as required , the minimum penalty shall be

Under section 140(4), the retiring auditor is entitled to

_______________ may order that the representation received u/s 140(4) shall not be circulated and read
out at meeting

Under section 140(5), the power of order to change of auditor has been given to

Any auditor removed under section 140(5) shall not be appointed as auditor of any company for a
period of ______________ years from the date of order of Tribunal

Special notice is requires when auditor is to be removed

If the branch officer is situated in a country outside India, the accounts of the branch office shall be
audited by

Which of the following is incorrect

Auditor’s right to access to books of account and vouchers of company extends to all the books

The auditor should comply with Auditing Standards, It is _________________ of the auditor

Under section 143(3), auditor has duty to report on internal financial controls of the company.
However, this requirement shall not apply to

Reporting on fraud is made by auditor to CG

Reporting on fraud is made by auditor to CG when fraud amount is

Reporting on fraud is made by auditor to CG in statement in the form

For the purpose of reporting on fraud to CG, CG means

Which of the following in not right of auditor:

CARO (2016) is applicable on which of the following companies

A Private Limited Company is exempted from applicability of CARO (2016) if which of following
conditions is satisfied

CARO (2016) is applicable from FY

Which of the following statement is incorrect

Which of the following is not reporting requirement w.r.t fixed assets under CARO (2016)

Which of the following is reporting requirement w.r.t inventories under CARO (2016)

Outstanding statutory dues as at last day of financial year concerned for a period of more than
______________ months from the day they became payable, shall be indicated by the auditor

In respect of loans, investments, guarantees and security whether provisions of section 185 and 186
of the Companies Act, 2013 have been complied with. If not, provide details thereof. This matter is
to be reported under which clause of para 3 of the CARO (2016)

With respect of cost records, what is the reporting requirement under CARO (2016)

reporting on fraud is made by auditor under which of the following clause of para 3 of CARO (2016

Which of the following frauds are reported by auditor under CARO (2016)