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
Correct
Incorrect
Question 2 of 30
2. Question
1 points
Category: Auditing & Assurance
Which of the following form is filed by auditor in case of his resignation
Correct
Incorrect
Question 3 of 30
3. Question
1 points
Category: Auditing & Assurance
In case of resignation by auditor, ADT -3 shall be filed by auditor within __________________ days of
resignation
Correct
Incorrect
Question 4 of 30
4. Question
1 points
Category: Auditing & Assurance
In case of resigning auditor does not file ADT – 3 as required , the minimum penalty shall be
Correct
Incorrect
Question 5 of 30
5. Question
1 points
Category: Auditing & Assurance
Under section 140(4), the retiring auditor is entitled to
Correct
Incorrect
Question 6 of 30
6. Question
1 points
Category: Auditing & Assurance
_______________ may order that the representation received u/s 140(4) shall not be circulated and read
out at meeting
Correct
Incorrect
Question 7 of 30
7. Question
1 points
Category: Auditing & Assurance
Under section 140(5), the power of order to change of auditor has been given to
Correct
Incorrect
Question 8 of 30
8. Question
1 points
Category: Auditing & Assurance
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
Correct
Incorrect
Question 9 of 30
9. Question
1 points
Category: Auditing & Assurance
Special notice is requires when auditor is to be removed
Correct
Incorrect
Question 10 of 30
10. Question
1 points
Category: Auditing & Assurance
If the branch officer is situated in a country outside India, the accounts of the branch office shall be
audited by
Correct
Incorrect
Question 11 of 30
11. Question
1 points
Category: Auditing & Assurance
Which of the following is incorrect
Correct
Incorrect
Question 12 of 30
12. Question
1 points
Category: Auditing & Assurance
Auditor’s right to access to books of account and vouchers of company extends to all the books
Correct
Incorrect
Question 13 of 30
13. Question
1 points
Category: Auditing & Assurance
The auditor should comply with Auditing Standards, It is _________________ of the auditor
Correct
Incorrect
Question 14 of 30
14. Question
1 points
Category: Auditing & Assurance
Under section 143(3), auditor has duty to report on internal financial controls of the company.
However, this requirement shall not apply to
Correct
Incorrect
Question 15 of 30
15. Question
1 points
Category: Auditing & Assurance
Reporting on fraud is made by auditor to CG
Correct
Incorrect
Question 16 of 30
16. Question
1 points
Category: Auditing & Assurance
Reporting on fraud is made by auditor to CG when fraud amount is
Correct
Incorrect
Question 17 of 30
17. Question
1 points
Category: Auditing & Assurance
Reporting on fraud is made by auditor to CG in statement in the form
Correct
Incorrect
Question 18 of 30
18. Question
1 points
Category: Auditing & Assurance
For the purpose of reporting on fraud to CG, CG means
Correct
Incorrect
Question 19 of 30
19. Question
1 points
Category: Auditing & Assurance
Which of the following in not right of auditor:
Correct
Incorrect
Question 20 of 30
20. Question
1 points
Category: Auditing & Assurance
CARO (2016) is applicable on which of the following companies
Correct
Incorrect
Question 21 of 30
21. Question
1 points
Category: Auditing & Assurance
A Private Limited Company is exempted from applicability of CARO (2016) if which of following
conditions is satisfied
Correct
Incorrect
Question 22 of 30
22. Question
1 points
Category: Auditing & Assurance
CARO (2016) is applicable from FY
Correct
Incorrect
Question 23 of 30
23. Question
1 points
Category: Auditing & Assurance
Which of the following statement is incorrect
Correct
Incorrect
Question 24 of 30
24. Question
1 points
Category: Auditing & Assurance
Which of the following is not reporting requirement w.r.t fixed assets under CARO (2016)
Correct
Incorrect
Question 25 of 30
25. Question
1 points
Category: Auditing & Assurance
Which of the following is reporting requirement w.r.t inventories under CARO (2016)
Correct
Incorrect
Question 26 of 30
26. Question
1 points
Category: Auditing & Assurance
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
Correct
Incorrect
Question 27 of 30
27. Question
1 points
Category: Auditing & Assurance
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)
Correct
Incorrect
Question 28 of 30
28. Question
1 points
Category: Auditing & Assurance
With respect of cost records, what is the reporting requirement under CARO (2016)
Correct
Incorrect
Question 29 of 30
29. Question
1 points
Category: Auditing & Assurance
reporting on fraud is made by auditor under which of the following clause of para 3 of CARO (2016
Correct
Incorrect
Question 30 of 30
30. Question
1 points
Category: Auditing & Assurance
Which of the following frauds are reported by auditor under CARO (2016)
Correct
Incorrect
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