MCQ for CA Intermediate Audit - Chapter 2 - AUDIT STRATEGY, AUDIT PLANNING AND PROGRAMMING
Sample Multiple Choice Questions (MCQ's) for CA Intermediate - Paper 6 - Auditing and Assurance - Chapter 2: AUDIT STRATEGY, AUDIT PLANNING AND PROGRAMMING - For Practice relevant for May/November 23 Examinations
Q:1 The auditor should plan his work so as to enable him to conduct –
- An effective audit
- Efficient conduct of audit
- Both (a) and (b)
- None of these
Answer: 3
Q:2 The auditor shall develop an audit plan which includes –
- NTE of planned risk assessment procedures
- NTE of planned further audit procedures
- Other planned procedures as per SAs
- All of these
Answer: 4
Q:3Statement (1): Audit techniques and audit procedures are one and the same thing.
Statement (2): Audit techniques refer to certain means and methods for collecting evidences.
- Only Statement (1) is true
- Only Statement (2) is true
- Both the statements are true
- None of the statements is true
Answer: 2
Q:4 In continuous audit -
- Audit staff may overlook a matter not completely examined in last visit
- The records may be altered
- Client feels the regular presence of audit staff interrupting his work
- All of these
Answer: 4
Q: 5 Comment on whether following are True or False.
(I) Final audit reduces the chance of manipulation in accounts.
- True
- False
Answer: 1
Q:6 Final audit is suitable for-
- Small clients
- Big clients
- Both big clients and small clients
- It is not suitable at all
Answer: 1
Q:7 Statement (1): Auditor as well as audit staff should not discuss the clients' information with outsiders.
Statement (2): After examination, all vouchers must be stamped.
Statement (3): Audit team manager need not review and supervise the work done.
- Statements (1) and (2) are true
- Statements (1) and (3) are true
- Statements (2) and (3) are true
- All the statements true
Answer: 1
Q:8 The advantages of audit programme are -
- Shelter for some assistants
- Its mechanical approach
- No ignorance or overlooking
- All of these
Answer: 3
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