Top 150+ Solved Practical Auditing MCQ Questions Answer

From 106 to 120 of 196

Q. The chartered Accountants Act is in -----------------

a. 1956

b. 1959

c. 1949

d. none

  • b. 1959

Q. Section 633 of the companies Act deals with

a. Liability of auditor

b. Relief to the auditor

c. Punishment to the auditor

d. none

  • b. Relief to the auditor

Q. Auditor is an --------------- of a shareholder

a. Owner

b. Agent

c. Employer

d. none

  • b. Agent

Q. Cost audit means audit of --------------- records

a. Financial

b. Cost

c. Tax

d. none

  • b. Cost

Q. Financial auditor submits reports to the ----------------

a. Shareholder

b. Board of director

c. Employees

d. none

  • a. Shareholder

Q. Cost auditor submits reports to the ---------------

a. Share holder

b. Board of directors

c. Employees

d. none

  • b. Board of directors

Q. --------------- audit is forward looking -

a. Financial

b. Cost

c. Tax

d. none

  • b. Cost

Q. Cost auditor of a company is -----------

a. Chartered Accountant

b. Cost Accountant

c. Tax Accountant

d. none

  • b. Cost Accountant

Q. Auditor finds that there is change in the method of valuation of stock whether he should

a. Allow it

b. Disallow it

c. Allow it with a note to this effect

d. none

  • c. Allow it with a note to this effect

Q. Audit under any statute in a country is called ------------------

a. Final audit

b. Internal audit

c. Statutory audit

d. none

  • c. Statutory audit

Q. Books of Accounts are prepared and audited as per the provisions of the ---------------

a. Income Tax Act,1961

b. Companies Act 1956

c. Chartered Accountants Act 1949

d. none

  • b. Companies Act 1956

Q. CAATTS is also known as -----------

a. Cost And Accounts Treatments

b. Computer Assisted Audit Tools and Techniques

c. Classification and Accounting of Tax Tools

d. none

  • b. Computer Assisted Audit Tools and Techniques

Q. Auditor has got no lien on -------------

a. Audit Note Nook

b. Audit working papers

c. Books to Accounts of Client

d. none

  • c. Books to Accounts of Client
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