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📖 ICAI Study Material✔️
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cases where relationship is strained between management &the current or predecessor auditor
ways for committing fraudulent financial reporting
The Audit Engagement documentations should ordinarily be retained by the auditor for
minimum of six years from the date of the auditor's report or the date of the group auditor's
report, whichever is later.
Correct / Incorrect
Few members of the Board of Directors oppose the appointment of Mr. N, an employee of
the company, as an Internal Auditor, stating that Mr. N is not a chartered accountant and further he is an employee of the company.
Correct / Incorrect
Establishing an overall audit strategy that sets the scope, timing and direction of the audit, and that guides the development of the audit plan is prerogative of the management.
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Audit enhance the degree of confidence of intended users in FS by
Notes to accounts describes the accounting policy of the entity .
Financial statements include
1.balancesheet and profit and loss account
2.cash flow statement 3.notes to accounts 4.receipts and payments in case of gov. Entity 5.statement of changes I equity
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2.overall objectives of an independent auditor 3.and conduct of an audit in accordance with ASs 4.and conduct of an audit in accordance with SAs
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