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AUDITING MCQS

Auditing MCQs with answers for test preparation. Internal audit MCQs with answers for auditing tests online. Our MCQs cover a wide spectrum of auditing topics, including audit planning, internal audit, introduction to auditing, risk assessment, internal controls, audit evidence, and more.

Which of the following should NOT be considered at the planning stage ?

January 15, 2024 – by admin 0

A. Obtaining written representations
B.  Last year’s written representation letter
C. The timing of the audi
D. Analytical review

Audit risk is composed of 3 factors. Which of the following is NOT one of those factors ?

January 15, 2024 – by admin 0

A. Inherent risk
B. Compliance risk
C. Detection risk
D. Control risk

Audit in depth is synonymous for ?

January 15, 2024 – by admin 0

A. Detailed audit
B. Final audit
C. Complete audit
D. Completed audit

Concurrent audit is a part of ?

January 15, 2024 – by admin 0

A. Continuous audit
B. Internal check system
C. Internal audit system
D. None of them

Audit of banks is an example of ?

January 15, 2024 – by admin 0

A. Concurrent audit
B. Statutory audit
C. Balance sheet audit
D. All of them

Scope of internal audit is decided by the ?

January 15, 2024 – by admin 0

A. Government
B. Law
C. Shareholders
D. Management

Internal audit is undertaken ?

January 15, 2024 – by admin 0

A. By a person appointed by the management
B. By a government auditor
C. By independent auditor
D. Statutorily appointed auditor

Goods sent on approval basis’ have been recorded as ‘Credit sales’. This is an example of ?

January 15, 2024 – by admin 0

A. Error of omission
B.  Error of duplication
C. Error of principle
D. Error of commission

Lapping is also known as ?

January 15, 2024 – by admin 0

A. Embezzlement
B. Hacking
C. Teeming and lading
D. Looping

According to ISA 315, which of the following is NOT a control activity ?

January 15, 2024 – by admin 0

A. Segregation of duties
B. Organizational structure
C.  Performance reviews
D. Physical controls

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