Solve Mock Test Questions for CA Intermediate Auditing Paper

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Q1. The auditor has increased area of “substantive checking” in the company. It is due to the reason that.

[{"selector":"#anim-8dc8e7d7-e6e6-4e5d-9fa3-43318346b2db","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-5e321930-5aac-4338-a72f-64070a4f5685","keyframes":{"transform":["translate3d(-106.70391%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-e3c95807-e5b9-4a8e-958e-83cf1a132014","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-81c79bb3-4878-43df-9f39-98571328f077","keyframes":{"transform":["translate3d(-104.65753%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-1030b758-96de-4499-9d53-be6ebb54c08e","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-848f217d-3693-40cf-aab6-8d4d10da2ddd","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"}] Rounded Banner With Dots 1 Yellow Round Banner Learn more

Q2. The auditor does not want to suffer from probable adverse publicity or loss of professional goodwill. Such a situation is indicative of _____________?

[{"selector":"#anim-c08c0ba2-b28a-4cd5-82f9-d18f47707f34","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-aae79b72-8c40-4055-b6dd-9ca2118b3af7","keyframes":{"transform":["translate3d(-106.53951%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-22ffce98-8f9c-48a0-9b90-bf3a1230e765","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-cbdeedc7-0729-49f8-9f0b-ad6290992e40","keyframes":{"transform":["translate3d(-104.65753%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-9ff62db1-62ab-41f6-8b85-b3aeaf418b1d","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-330fc41e-a99f-4169-9786-2a6733480bd4","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"}] Rounded Banner With Dots 2 Yellow Round Banner Learn more

Q3. Which of the following management assertions is not satisfied with respect to Cars included in the PPE items by the company :

[{"selector":"#anim-f52293d8-c187-49da-a106-3de2565fa3ad","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-71621564-a49f-455e-9500-a78136088283","keyframes":{"transform":["translate3d(-106.53951%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-c0709320-2499-4238-bd39-1a76ad2de77f","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-6d6afb12-0734-4fc4-bc50-7b59ef5ab1cf","keyframes":{"transform":["translate3d(-104.65753%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-9fdac794-c168-4bd8-a9e4-8e90e0cbb82e","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-1274c092-aaf9-4d99-b6af-ff6de0e853a9","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 Rounded Banner With Dots 3 Learn more

Q4. The persons with responsibility for overseeing the strategic direction of the entity and obligations related to the accountability of the entity are :

[{"selector":"#anim-756a9cbf-d628-40c7-b785-0d67578eefd7","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-eccb9ce4-0834-4dac-b6b5-bfade0b27080","keyframes":{"transform":["translate3d(-106.53951%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-0b202b2f-779f-4307-b864-ff734bfe4334","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-462183ce-b57c-4f56-aa06-89339d1a5dc9","keyframes":{"transform":["translate3d(-104.65753%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-edb6b60d-b838-4c5c-9fb3-a3e819e4a452","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-135ab4b3-adcd-4c34-afe7-271320ab3932","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 Rounded Banner With Dots 4 Learn more

Q5. Which of following is not an element of audit report in accordance with SA 700?

[{"selector":"#anim-4c91d429-6e2a-436b-8242-3bf0a777b448","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-0748c69f-b789-4b2d-8014-ad0c0e92c5f6","keyframes":{"transform":["translate3d(-106.53951%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-e7836da2-9fca-4c98-943b-33906f048ddc","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-12f47c98-35ad-47c8-8174-0b268e9e3832","keyframes":{"transform":["translate3d(-104.65753%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-fc17d3a4-b273-424e-8d2a-de8a0ef049d0","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-50571ce3-c5bd-4729-a702-7e4c783f235d","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 Rounded Banner With Dots 5 Learn more

Q6. UDIN is required to be stated by practising Chartered Accountant on: -

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Q7. For which of following company, provisions of CARO,2020 would be applicable?

[{"selector":"#anim-9e11587c-e402-42d0-9679-2c5e90111172","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-766bdb9a-49f4-4187-ba73-2498241070f4","keyframes":{"transform":["translate3d(-106.53951%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-b65f478c-4ca8-4f30-8df9-cd45708dc44e","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-f56e4cb6-b58e-42c3-be99-79fa1fdba5c3","keyframes":{"transform":["translate3d(-104.65753%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-33b8049d-9ead-41c9-b5b2-89c759379ee0","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-bd2222ea-e210-4340-9ddc-bf4a8b817157","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 Rounded Banner With Dots 7 Learn more

Q8. Which of following is not a threat to independence of auditor?

[{"selector":"#anim-a3ffac1b-b9af-4612-a7a8-2dabfe332059","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-57115de1-7267-4e49-b3af-368aeb2b6300","keyframes":{"transform":["translate3d(-106.53951%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-213908db-6d3d-4046-801e-34ee803559ff","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-d40417e1-2097-457e-a10a-4ab04fe62d9a","keyframes":{"transform":["translate3d(-104.65753%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-67f08e4f-4f31-4012-8230-f73973437fa5","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-997fadd5-28a7-4dcd-82d3-8101d379e7fd","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 Rounded Banner With Dots 8 Learn more

Answer key 1. Ans. A 2. Ans. B 3. Ans. D 4. Ans. B 5. Ans. C 6. Ans. B 7. Ans. C 8. Ans. D

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Solve Mock Test Questions for CA Intermediate Auditing Paper

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Q1. The auditor has increased area of “substantive checking” in the company. It is due to the reason that.

(a) he wants to lower detection risk (b) he wants to lower control risk (c) he wants to raise sample risk (d) he wants to lower inherent risk Checkout Last Page for Answer

Select Your Answer:

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Q2. The auditor does not want to suffer from probable adverse publicity or loss of professional goodwill. Such a situation is indicative of _____________?

(a) audit risk (b) auditor’s business risk (c) auditor’s detection risk (d) non-sampling risk Checkout Last Page for Answer

Select Your Answer:

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Q3. Which of the following management assertions is not satisfied with respect to Cars included in the PPE items by the company :

(a) Existence (b) Valuation (c) Completeness (d) Rights and Obligations Checkout Last Page for Answer

Select Your Answer:

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Q4. The persons with responsibility for overseeing the strategic direction of the entity and obligations related to the accountability of the entity are :

(a) management (b) those charged with governance (c) audit committee (d) board of directors Checkout Last Page for Answer

Select Your Answer:

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Q5. Which of following is not an element of audit report in accordance with SA 700?

(a) Title (b) Addressee (c) Audit strategy (d) Auditor’s opinion Checkout Last Page for Answer

Select Your Answer:

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Q6. UDIN is required to be stated by practising Chartered Accountant on: -

(a) Each audit report only (b) Each audit report and each certificate (c) Each audit report issued under Companies Act, 2013 only (d) Each audit report issued under Companies Act, 2013 only and each certificate Checkout Last Page for Answer

Select Your Answer:

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Q7. For which of following company, provisions of CARO,2020 would be applicable?

(a) Boost Up Training (OPC) Private Limited (b) RCI Bank Limited (c) PST Industries Limited (d) Moon Insurance Limited Checkout Last Page for Answer

Select Your Answer:

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Q8. Which of following is not a threat to independence of auditor?

(a) Self-interest threats (b) Self- review threats (c) Advocacy threats (d) Peer group threats Checkout Last Page for Answer

Select Your Answer:

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Answer key 1. Ans. A 2. Ans. B 3. Ans. D 4. Ans. B 5. Ans. C 6. Ans. B 7. Ans. C 8. Ans. D

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