Audit MCQ
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پستهای کانال
Repost from Chartered Accountants Updates
Stringent Action against candidates for adopting Unfair Means during CA Examination
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| 2 |  +1Another impressive domain opens up for Company Secretaries, especially the ones who are Social Auditors or want to become one!
SEBI vide circular dated May 27, 2024. has recognized the ICSI and ICMAI as Self-Regulatory Organizations, eligible to onboard qualified Social Auditors (now termed as Social Impact Assessors).
Such Social Auditors shall now be eligible to issue Annual Impact Assessment Reports for Social Enterprises, registered and/or listed on the Social Stock Exchange.
This was a much-needed recognition for Company Secretaries, eager to tap into the Social Audit sector!
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| 3 | Word of the Day
Liquidity Ratio
It shows the ability of a company to pay its loans without raising more money.
It is a measure of how quickly a company can convert its current assets into cash to pay any sudden/short-term debts.
Current assets are assets that can be easily sold to generate cash/funds within one year.
Liquidity ratio also determines a company’s credit worthiness.
Higher liquidity ratio — easier debt repayments.
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| 5 | Word of the Day
Bonus Issue
Giving new shares to existing shareholders is called a ‘bonus issue’.
Through this, a company’s total number of shares increase in the markets.
Example: you hold 1 stock of a company and it has announced a 4:1 bonus issue. This means, for your 1 stock, you will get 4 stocks of the same company.
But the value of each stock falls.
If one stock was Rs 10 per share earlier, it will now become Rs 2 (Rs 10/5) since there are 5 stocks in total for the same value.
Hence, your total investment value will still be 5 stocks x Rs 2 price per share = Rs 10 in total.
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| 6 | ✅ ICAI Student Journal - April 2024
☑️ Special Issue On Exam Strategy for:
➨ CA Final
➨ CA Inter
➨ CA Foundation
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| 7 |  ICAI official Announcement for September Exam (Intermediate and Foundation) | 0 |
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| 10 | +2 Audit of Different types of entities Summary
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| 12 | ❇️CA Inter Audit Chapter 1 & 2 colorful Notes :
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| 14 |  Happy Holi Everyone
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| 17 | Word of the day
Arbitrage
Arbitrage is the process of buying an asset in one market and selling it in another market for a higher price.
Example: A person sees cotton getting sold in Mumbai at Rs 2000.
Then, he sees cotton is selling in Lucknow at Rs 2500.
He decides to buy cotton from Mumbai and sell it in Lucknow to earn profit.
Similar situations can occur with other assets and different markets.
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