Solve Mittal Commerce Classes Mock Test Paper on CA Inter- AUDITING Exam

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Q1. An auditor should disclose the substantive reasons for expressing an adverse opinion in an explanatory paragraph.

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Q2. SA-580 relates to-

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Q3. Positive confirmation request required the third party to reply to the auditor-

[{"selector":"#anim-b4926d77-2267-4c0a-8651-ebf453ac7eb3","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-c5673037-bcf4-4687-ab20-6b32ac34debc","keyframes":{"transform":["translate3d(-105.70652%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-c3592758-ff32-44d0-88cf-901338854134","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-c0472f65-a6d4-4e66-aff0-e59ddb9ff08e","keyframes":{"transform":["translate3d(-105.40541%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-32165fee-eabc-4435-96b5-3ba7ed26614c","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-fdca980b-94cd-40d6-b31e-847fb9d8ef94","keyframes":{"transform":["translate3d(-108.77193%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] Yellow Round Banner Learn more

Q4. Under Section 141(3), a person who or his relative or his partner is holding any security in_______is not qualified to be appointed as auditor of the company-

[{"selector":"#anim-607a507e-b4c7-402a-b1c5-465e236cd803","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-b3b9bb09-bd22-4407-b794-912fd35599eb","keyframes":{"transform":["translate3d(-106.57534%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-bcbaaeca-42f3-4fab-bc9a-ac9cf39a6e7d","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-e3504618-60e1-43c9-bde0-fee5324d1164","keyframes":{"transform":["translate3d(-105.76369%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-4919569c-5c7f-46a4-b999-4df37124da97","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-58987c91-2b2b-4f28-835d-4a9ca82c673e","keyframes":{"transform":["translate3d(-108.77193%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] 4 Yellow Round Banner Learn more

Q5. Which of the following is an example of inflating cash payments?

[{"selector":"#anim-fb4bbf0e-4bd6-4f75-b452-67e00ce4b3b3","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-bf067b0c-57ec-4610-a563-473b37da2a55","keyframes":{"transform":["translate3d(-106.469%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-929f3e06-42db-47f5-8557-84e3d2cf24a9","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-d6a29318-b740-4924-b349-133bb105ad52","keyframes":{"transform":["translate3d(-104.32277%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-86a9c067-8da8-40bd-9c66-72c7dfe51868","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-dbdcbd64-7016-434e-a381-b883419a6fc7","keyframes":{"transform":["translate3d(-108.77193%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] 5 Yellow Round Banner Learn more

Q6. Which of the following is more scientific :

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Q7. Controls can be____________related to an assertion.

[{"selector":"#anim-accf058f-c328-469c-92e0-8355cc3f5778","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-561ecd3f-8252-4e2b-a196-d154a662f0d4","keyframes":{"transform":["translate3d(-106.15385%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-e0aee0de-0255-435a-a11d-400b17aed016","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-eb9fb291-0004-421d-ace1-12dcb47c6182","keyframes":{"transform":["translate3d(-105.36193%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-ee62ee64-3ea6-4bb1-b593-1fcb2a8fa96f","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-221f6e79-6e2b-4b50-a8c5-c83473ec19f1","keyframes":{"transform":["translate3d(-107.45613%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] Yellow Round Banner Learn more

Q8. Determining a percentage to be applied to a chosen benchmark (in relation to materiality) involves the exercise of________.

[{"selector":"#anim-ca19840d-0d79-451e-8d97-42765e383318","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-3b254f1a-bf9e-4dc3-9ba7-93afa9b722ca","keyframes":{"transform":["translate3d(-105.50964%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-763c58f3-e9a6-4acd-8fc4-4760cd6b5099","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-5de28e2a-095f-4c1d-94b5-631737692286","keyframes":{"transform":["translate3d(-103.10077%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-8a899561-8be0-45bc-89c6-b6a59e9f7e8e","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-03af6edd-5a85-4b08-9231-70f6b8b73d91","keyframes":{"transform":["translate3d(-108.77193%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] Yellow Round Banner Learn more

Answer Key 1. Ans. c 2. Ans. d 3. Ans. c 4. Ans. d 5. Ans. d 6. Ans. a 7. Ans. c 8. Ans. b

[{"selector":"#anim-9bc02785-ca76-402c-9110-da4231184ed1","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-b1339ce7-b734-4bea-8f8c-32ffe7c11bde","keyframes":{"transform":["translate3d(-110.6383%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] Yellow Round Banner Yellow Round Banner Learn more

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Solve Mittal Commerce Classes Mock Test Paper on CA Inter- AUDITING Exam

Solve Mittal Commerce Classes Mock Test Paper on CA Inter- AUDITING Exam

Q1. An auditor should disclose the substantive reasons for expressing an adverse opinion in an explanatory paragraph.

(a) Preceding the scope paragraph. (b) Preceding the opinion paragraph. (c) Following the opinion paragraph. (d) Within the notes to the financial statements. Checkout Last Page for Answer

Select Your Answer:

Q2. SA-580 relates to-

(a) External confirmation (b) Audit materiality (c) Opening balances (d) Written representation Checkout Last Page for Answer

Select Your Answer:

Q3. Positive confirmation request required the third party to reply to the auditor-

(a) In the case of agreement with given information (b) In the case of disagreement with given information (c) In the case of agreement / disagreement with the given information (d) None of these Checkout Last Page for Answer

Select Your Answer:

Q4. Under Section 141(3), a person who or his relative or his partner is holding any security in_______is not qualified to be appointed as auditor of the company-

(a) The company (b) Its associate company (c) Its holding company (d) All of these Checkout Last Page for Answer

Select Your Answer:

Q5. Which of the following is an example of inflating cash payments?

(a) Making payments against purchase vouchers (b) Teeming and lading (c) Not accounting for cash sales fully (d) Making payments against inflated vouchers Checkout Last Page for Answer

Select Your Answer:

Q6. Which of the following is more scientific :

(a) Statistical (b) Non- statistical (c) Both (a) and (b) (d) None of the above Checkout Last Page for Answer

Select Your Answer:

Q7. Controls can be____________related to an assertion.

(a) Directly (b) Indirectly (c) Directly or indirectly (d) None of the above Checkout Last Page for Answer

Select Your Answer:

Q8. Determining a percentage to be applied to a chosen benchmark (in relation to materiality) involves the exercise of________.

(a) Independence (b) Professional Judgment (c) Professional skepticism (d) All of above Checkout Last Page for Answer

Select Your Answer:

Answer Key 1. Ans. c 2. Ans. d 3. Ans. c 4. Ans. d 5. Ans. d 6. Ans. a 7. Ans. c 8. Ans. b

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