What is the primary objective of auditing?

To detect and prevent errors and frauds.

To examine the accounting records for cash transactions.

To ensure the accuracy of arithmetical calculations.

To verify the authenticity of non-financial records.

Which of the following is NOT a feature of auditing?

Verification of the results shown by the profit and loss account.

Inspection of vouchers and supporting documents.

Evaluation of the company's marketing strategies.

Independent and systematic examination of business books.

What does "ICAI" stand for in the context of auditing?

International Commercial Auditing Institute

Institute of Chartered Accountants of India

International Certification for Auditing

Institute of Corporate Auditors and Inspectors

What is the secondary objective of auditing?

To provide an independent expert report on a company's accounts.

To verify the accuracy of arithmetical calculations.

To ensure compliance with auditing standards.

To detect and prevent frauds and errors.

Which of the following is NOT part of the auditor's scope during an audit?

Verification of financial statements' authenticity.

Evaluation of the company's marketing strategies.

Examination of accounting systems and internal controls.

Inspection of vouchers and supporting documents.

What is the purpose of ISAs (International Standards on Auditing)?

To define the scope of auditing for different industries.

To establish accounting principles for international companies.

To guide auditors in conducting audits according to international standards.

To determine the format of financial statements.

Which of the following is NOT part of the auditor's responsibilities in an audit engagement?

Agreeing on the terms of the audit engagement.

Assessing and documenting internal controls.

Evaluating the company's marketing strategies.

Collecting sufficient and appropriate audit evidence.

What is the main focus of ISA 700?

Quality control for audit firms.

Evaluating the risks of material misstatement.

Forming an opinion and reporting on financial statements.

Assessing internal control deficiencies.

What is the purpose of ISA 315?

To evaluate internal control deficiencies.

To assess the risks of material misstatement.

To define audit engagement terms.

To conduct analytical procedures.

What is the role of ISQC 1 in auditing?

It defines audit engagement terms.

It provides guidelines for conducting audits.

It sets quality controls for firms performing audits.

It evaluates internal control deficiencies.

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