CA FINAL AUDIT NOTES

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Mcq 1 - CA Kamal is the statutory auditor of Autocover Ltd. for the FY 2023-24. The company is engaged in the business of manufacture of car accessories. CA Kamal noticed that the inventories of the company amounting to 46 crores (equal to 25% of the total assets of the company) at the end of the year do not exist. Also, sales amounting to 33 crores (equal to 10% of the total sales during the year) have not actually occurred. CA Kamal noticed both the material discrepancies just before the finalisation of the audit report for the year ending CA. Kamal considers that the above misstatement would distort the true and fair view to a greater extent. What is correct course of action that CA Kamal should consider in such a situation? a.CA Kamal should consider withdrawing from the audit engagement or issuing a disclaimer of opinion for the FY 2022-23. b. CA Kamal should consider issuing an adverse opinion and mentioning both the material discrepancies in the basis for adverse opinion paragraph of the auditor's report. c. CA Kamal should ask the management to explain both the discrepancies in the notes to accounts and he himself should highlight the matter in the Key Audit matter paragraph of the auditor's report. d. CA Kamal should give a qualified opinion along with the specific mention of the matters in the Emphasis of matter paragraph in the auditor's report along with appropriate disclosure in the notes to accounts to be made by the management of Autocover Ltd. Join for more MCQs- Channel & Group

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