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CMA Intermediate Exam: Auditing
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Syllabus of the paper:

Auditing 50% weightage
1. Auditing Concepts
2. Provision relating to Audit under Companies Act

CMA Intermediate Exam: Auditing
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25 Questions

1. Internal Check and Internal Audit are one and the same.
2.
3. Secretarial Audit is applicable to the Public Company having the paid-up share capital of Rs. __________________.
4. Dividend cannot be paid out of
5. Chartered Accountants have to retain the working papers for-
6. Audit of debenture is covered under section
7. Auditor has right to disclose the client information to a third party.
8. Secretarial Audit is applicable to all unlisted companies.
9. Is reporting in Audit report should comply with the requirements as made by statues.
10. Cost Accounting Standards is mandatory as per section 143 of the companies Act 2013
11. The auditor shall have access at all times to the books of account and voucher of the company.
12. In case of a company other than a Government Company, any casual vacancy in the post of auditor is to be filled by the
13. Company Secretaries are eligible to conduct Cost Audit having valid certificate of practice.
14. An auditor of a company can render Investment Banking Service.
15. A Cost Auditor submits his report to
16. SA 210 stands for-
17. Cost Auditor is appointed by
18. An unexplained decrease in the Gross Profit ratio may result due to fictitious sales.
19. An Audit note book is a bound book in which a large variety of matters observed during the course of audit are recorded.
20. Audit committee is only luxury to the company.
21. A company auditor can render actuarial services to his client.
22. Declaration of dividend is covered under section _____________ of the Companies Act, 2013.
23. Permanent Audit File does not contain
24. Form for Secretarial Audit Report is-
25. Audit Programme is a part of Current Audit File.

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