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| 日期 | 订阅者增长 | 提及 | 频道 | |
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The results are out..All the best..Kindly share the results..
For checking the results u can use the following link
https://icai.nic.in/caresult/
Wats app @ 8638585920
| 2 | https://youtu.be/xtJohekvn9U?si=Jtzz9WDttDsWxXbA | 377 |
| 3 | Someone, Send me inter audit paper of today. Wats app at 8638585920 | 459 |
| 4 | Audit of items of f/s. If possible please hear and go before exams if not confident in this chapter | 467 |
| 5 | Join my latest channel for Audit preparations | 520 |
| 6 | https://whatsapp.com/channel/0029VaousR9Id7nOTx5IIV18 | 504 |
| 7 | 2. | 530 |
| 8 | 2.A practicing Chartered Accountant is appointed by a company to perform
certain agreed-upon procedures relating to its trade payables. Such agreed
upon procedures include verifying listing with books of accounts, sending
confirmation letters and reporting factual discrepancies to company
management. Which of statements is correct in this context?
(a) The practicing CA shall perform work in accordance with Standards on
Related Services and SA 220.
(b) The practicing CA shall perform work in accordance with Standards on
Related Services and SQC 1.
(c) The practicing CA shall perform work in accordance with Standards on
Auditing including SA 220.
(d) The practicing CA shall perform work in accordance with Standards on
Assurance Engagements and SQC 1. | 465 |
| 9 | 1. | 327 |
| 10 | 1.CA Y has started planning for audit of a listed company. In this respect, he is
considering all the matters relating to acceptance of client, assessment of
compliance with ethical requirements including independence, consideration
regarding the use of analytical procedures to be performed as risk
assessment procedures and to have common understanding regarding terms
of engagement with management. Which of the following does not fall under
the preliminary engagement activities of planning process?
(a) Considering all matters relating to acceptance of client.
(b) Assessing ethical requirements including independence.
(c) Using analytical procedures to be performed as risk assessment
procedures.
(d) Establishing common understanding regarding terms of engagement. | 295 |
| 11 | 2. | 254 |
| 12 | 2.Jasmine was of the view that audited financial statements are not a guarantee
against probable wrong doings in the financial matters of companies. What
kind of assurance does audit of financial statements provide?
(a) It provides reasonable assurance meaning a low level of assurance.
(b) It provides reasonable assurance meaning a high level of assurance.
(c) It provides reasonable assurance meaning an absolute level of
assurance.
(d) It provides reasonable assurance meaning a moderate level of
assurance. | 243 |
| 13 | 1. | 235 |
| 14 | 1.While performing procedures on designed sample, the engagement team
identified certain misstatements in selected sample and projected these to the
entire population of revenues. According to the requirements of the Standards
on Auditing, which statement is correct in this regard?
(a) Anomalous misstatement is auditor’s best estimate of misstatement in
population.
(b) The projected misstatement plus anomalous misstatement, if any, is best
estimate of misstatement in population.
(c) When projected misstatement exceeds tolerable misstatement, sample
provides a reasonable basis for conclusion about tested population.
(d) When projected misstatement plus anomalous statement, if any,
exceeds tolerable misstatement, sample provides a reasonable basis for
conclusion about tested population. | 223 |
| 15 | 3. | 212 |
| 16 | 3.Sagar Finance Corporation Limited is a government company. The audit
of the company is conducted by statutory auditors appointed by
Comptroller and Auditor General of India (C&AG). Who is empowered
to conduct “supplementary audit” of Sagar Finance Corporation Ltd.?
(a) Central Government
(b) C&AG
(c) Another independent auditor appointed by C&AG
(d) Another independent auditor appointed by Ministry of Corporate
Affairs | 216 |
| 17 | 2. | 226 |
| 18 | 2.CA Sargun is conducting statutory audit of branch of KBC Bank. During
the course of audit, it is noticed that one borrower has availed a housing
loan and a car loan from the branch. Housing loan EMIs are overdue for
120 days as on date of Balance sheet. Car loan EMIs are overdue for 60
days as on date of Balance sheet. Which of the following statements is
appropriate?
(a) Housing Loan should be classified as “Non-Performing Asset” in
accordance with RBI norms on asset classification. However, Car
loan should be classified as Standard asset.
(b) Car Loan should be classified as “Non-Performing Asset” in
accordance with RBI norms on asset classification. However,
Housing Loan should be classified as Standard asset.
(c) Both Housing loan as well as car loan should be classified as “Non Performing Assets” in accordance with RBI norms on asset
classification.
(d) Both Housing as well as car loans should be classified as
Standard assets | 247 |
| 19 | 1. | 177 |
| 20 | 1.CA Chatur provides accounting and book keeping services to Shiv Ganga
Limited. He is also offered an audit of the accounts to the Shiv Ganga
Limited. Which threat to independence may be involved in accepting
such an engagement?
(a) Self-interest threats
(b) Self-review threats
(c) Familiarity threats
(d) Advocacy threats | 180 |
