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How many steps are defined to implement a BPA?
a) Four
b) Six c) Eight
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Audit procedures to obtain audit evidence can include
a) inspection, observation, confirmation, recalculation, re-performance and analytical procedures
b) inspection, observation, confirmation, recalculation and re-performance
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Which type of assurance is provided by internal control?
a) Absolute
b) Guarantee c) Reasonable d) Accurate
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CA INTERMEDIATE
Working capital =
(A) Core current assets less current liabilities (B) Core current assets less core current liabilities (C) Liquid assets less current liabilities (D) Current assets less current liabilities
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Which has less accuracy ?
a) Accounting & Tax Compliance Software
b) Only Tax Compliance Software c) Both (a) & (b) d) None of these
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CA INTERMEDIATE
Interest payable by a non-corporate assessee for deferment of advance tax is
(A) 1.03% p.m. (B) 15% p.a. (C) 18% p.a. (D) 1% p.m.
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Which is the risk that could expose the organization to negative publicity ?
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____________ is the buying and selling of goods and services through wireless handheld devices such as cellular phone and Personal Digital Assistants
1 Mobile Commerce
2 E-commerce 3 both of these 4 none of these
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CA INTERMEDIATE
Which of the following method is not used for calculating the working capital cycle?
(A) Percentage of sales method (B) Regression analysis method (C) Operating cycle approach (D) Trial and error method
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The responsibility for properly determining the quantity and value of inventory rests with –
1 Management 2 Auditor 3 Auditor and management both 4 None of these
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Alcoholic liquor for human consumption is subjected to
(a) State excise duty
(b) Central Sales Tax/Value Added Tax (c) Both (a) and (b) (d) GST
