Auditing Related Quiz (Online Study Material)

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 1. An auditor :

    a) Is a valuer

    b) Is not a valuer

   c) None of the two

   d) Both (A) & (B)


2. Valuation is the base of ______

    a) Verification

    b) Vouching

    c) Marketing

    d) All of the above


3. Which of the following is not floating            assets :

   a) Prepaid expenses

   b) Bills Receivable

   c) Goodwill

   d) Stock


4. Which one there should be on voucher?

    a) Date

    b) Amount

    c) Signature

    d) None of the above


5. Every voucher should be signed by :

    a) Manager

    b) Accountant

    c) Responsible official

    d) All of the above


6. Verification and valuation are :

    a) One and the same thing

    b) Different

    c) Both (A) & (B)

    d) All of the above


7. Vouching relates to : 

    a) Cash Receipts

    b) Cash Payments

    c) Credit Transaction

    d) None of the above


8. All vouchers are receipts of payment              made : 

     a) True 

     b) False

     c) Don't Know

     d) All of the above


9. Internal check is the part of whole                  system of :

    a) Internal Audit

    b) Internal Control

    c) Annual Audit

    d) Continuous Audit


10. Goods return by customer should be               entered in :

      a) Stock Account

      b) Sales Return Book

      c) Both (A) & (B)

     d) All of the above


11. Internal check is the part of whole                  system of :

      a) Prevention of Fraud

      b) Detection of Fraud

      c) Helping audit in depth

      d) None of the above


12. Auditing programme should be :

      a) Written

      b) Verbal

      c) Brief

      d) None of the above


13. Auditing programme should be :

      a) Flexible

      b) Clear-cut

      c) Wider

      d) All of the above


14. Which of the following audit                            Continuous for whole year ?

     a) Final Audit

     b) Continuous Audit

     c) Complete Audit

     d) Internal Audit


15. Continuous audit is useful :

      a) Medium size concern

      b) Big concern

      c) Small Concern

      d) None of the above



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16. Audit of Sole Trading is : 

      a) Voluntary

      b) Compulsory

      c) Complete

      d) None of the above


17. Audit of Public Co. is : 

      a) Voluntary

      b) Compulsory

      c) Complete

      d) None of the above


18. Audit of cooperative firm is : 

      a) Voluntary

      b) Compulsory

      c) Complete

      d) None of the above


19. Audit of Trust is : 

      a) Voluntary

      b) Compulsory

      c) Complete

      d) None of the above


20. Audit of Partnership Firm is : 

      a) Voluntary

      b) Compulsory

      c) Complete

      d) None of the above



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