Auditing Mcqs

Q.  Test Checking refers to___________?

a. Testing of accounts and records
b. Checking of selected number of transactions
c. Examination of adjusting and closing entries
d. Checking of all transactions recorded


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MCQs:  Audit programme is prepared by____________?
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MCQs:  The working papers which auditor prepares for financial statements audit are___________?
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MCQs:  The quantity of audit working papers complied on engagement would most be affected by__________?
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MCQs:  Which of the following best describes the primary purpose of audit programme preparation?
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MCQs:  Which of the following is not an advantage of the preparation of working paper?
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MCQs:  The auditor’s permanent working paper file should not normally, include__________?
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MCQs:  For what minimum period should audit working papers be retained by audit firm?
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MCQs:  Which of the following factors would least likely affect the quantity and content of an auditor’s working papers
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MCQs:  Which of the following statement is true regarding an auditor’s working papers?
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MCQs:  Which of the following statement best describes the understanding with respect to ownership and custody of working papers prepared by an auditor?
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MCQs:  The current file of the auditor’s working papers, generally, should include____________?
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MCQs:  Audit of banks is an example of__________?
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MCQs:  In Pakistan, balance sheet audit is synonymous to___________?
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MCQs:  Audit in depth is synonymous for­_____________?
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MCQs:  Balance sheet audit includes verification of____________?
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MCQs:  Balance sheet does not include­:_____________?
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MCQs:  _______the audit risk,_______the materiality and _______the audit effort?
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MCQs:  When issuing unqualified opinion, the auditor who evaluates the audit findings should be satisfied that the_____________?
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MCQs:  Analytical procedures issued in the planning stage of an audit, generally?
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MCQs:  The basic assumption underlying the use of analytical procedures is:____________?
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