AUDIT LIST OF IMPORTANT QUESTIONS

Compiled By:

Nupur Bansal (CA, CS)

and

Rajat Jain (CA, CS, CMA, DISA)

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NATURE, OBJECTIVE AND SCOPE OF AUDIT

Q.1

ABC limited, a firm of Chartered Accountants has been appointed to audit the accounts XYZ limited. the
partner wanted to cover principal aspects while conducting The audit of financial statements . Advice
those principle aspects

Q.2

RAJ Garments is a proprietorship firm engaged in the manufacturing of textile and handling products . It
sells its finished products both in the domestic as well as in the international market. The company is
making total turnover of Rupees 30 crores . It has also availed cash credit limit of rupees 5 crores from
Canara Bank . In the year 2018 -19 , proprietor of the firm is worried about the financial position of the
company and it's under the impression that since he's out of India, therefore firm might run into losses.
He approaches chartered accountant about advantages of getting his accounts audited throughout the
year so that he may not suffer due to accounting weaknesses. Advise regarding advantages of getting
accounts audited.

Q.3

The auditor is not expected to, and cannot, reduce audit risk to 0 and cannot therefore obtain absolute
assurance that the financial statements are free from material misstatements due to fraud or error. This
is because there are inherent limitations of an audit. Explain

Q.4

The matter of difficulty, time, or cost involved is not in itself a valid basis for the auditor to omit an audit
procedure for which there is no alternative or to be satisfied with audit evidence that is less than
persuasive. Explain.

Q.5

As per SA 220, the auditor should obtain information considered necessary in the circumstances before
accepting an engagement with a new client , when deciding whether to continue existing engagement
and when considering acceptance of a new engagement with an existing client. Explain.

Q.6

The auditor should be straightforward, honest and sincere in his approach to his professional work. He
must be fair and must not allow prejudice or bias to override his objectivity. He should maintain an
impartial attitude and both be and appeared to be free of any interest which might be regarded as being
incompatible with integrity and objectivity. Many different circumstances, or combination of
circumstances, may be relevant and accordingly it is impossible to define every situation that create
threats to independence and specify the appropriate mitigating action that should be taken.

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In addition, the nature of assurance engagements may differ and consequently different threads may
exist requiring the application of different safeguards.

Explain stating clearly the five types of threats as contained in the code of ethics for professional
accountants , prepared by the International Federation of accountants.

Q.7

Mister P , an auditor decides not to send the new engagement letter to ABC limited every year period
whether he is right in his approach. State the circumstances were sending new engagement letter,
would be appropriate.

True False type Questions:

1.An auditor is considered to lack independence of the partner of the audit firm deals with shares and
securities of the audited entity.

2.The preparation of financial statements does not involve judgment by management in applying the
requirements of the entities applicable financial reporting framework to the facts and circumstances of
the entity.

3.Audit procedures used to gather audit evidence may be effective for detecting an intentional
misstatement.

4.An audit is an official investigation into alleged wrongdoing.

5. The matter of difficulty, time, or cost involved is in itself a valid basis for the auditor to omit an audit
procedure for which there is no alternative.

AUDIT STRATEGY, AUDIT PLANNING and AUDIT PROGRAMME

Q.1

Planning is not a discrete phase of an audit, but rather a continual and iterative process that often
begins shortly after the completion of the previous audit and continues until the completion of the

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current audit engagement. Discuss stating clearly the broad points you would be covering in framing
plan to conduct audit in an efficient and effective manner.

Q.2

XYZ limited is a manufacturing company engaged in the production of miscellaneous electrical goods.
ABC limited has been approved as the auditors to carry out its audit. Auditor thinks that planning an
audit would involve establishing the overall audit strategy for the engagement in developing an audit
plan. Also, adequate planning benefits the audit of financial statements in several ways. Analyze and
advise explaining the benefits of adequate planning.

Q.3

The auditor shall document the overall audit strategy, the audit plan, and any significant changes made
during the audit engagement to the overall audit strategy or the audit plan, and the reasons for such
changes. Explain.

Q.4

ABC hospitals limited having gross professional charges of rupees 50 crores is engaged in providing
health care services. XYZ limited are appointed as its auditors. Advise what special points required to be
kept in mind for the purpose of construction of an audit program .

Q.5

Write a short note on materiality and audit risk.

Q.6

Mister X was appointed as the auditor of Easygo limited and intends to apply the concept of materiality
for the financial statements as a whole. Please guide him as to the factors that may affect the
identification of an appropriate benchmark for this purpose.

True False type Questions:

1.There is a direct relationship between materiality and the degree of audit risk

2.planning is not a discrete face off and on it, but rather a continual and iterative process.

3.A well designed and drafted audit plan and audit strategy which takes care of all the uncertainties and
conditions, need not be changed during course of an audit.

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AUDIT DOCUMENTATION AND AUDIT EVIDENCE

Q.1

Audit documentation provides evidence of the auditors basis for a conclusion about the achievement of
the overall objectives of the auditor and evidence that the audit was planned and performed in
accordance with standards on auditing and applicable legal and regulatory requirements. Explain stating
clearly purpose of audit documentation.

Q.2

The form, content and extent of audit documentation depends on factors such as the size and
complexity of the entity, the nature of the audit procedures to be performed etc. Explain in detail.

Q.3

The quantity of audit evidence needed is affected by the auditors assessment of the risks of
Misstatement . Auditors judgment as to sufficiency may be affected by a few factors. Explain.

Q.4

even when in formation to be used as audit evidence is obtained from sources external to the entity,
circumstances may exist that could affect its reliability. Explain. Also state clearly generalizations about
the reliability of audit evidence.

Q.5

A higher level of assurance maybe sought about the operating effectiveness of controls when the
approach adopted consists primarily of test of controls, in particular where it is not possible or
practicable to obtain sufficient appropriate audit evidence only from substantive procedures. Explain.

Q.6

XYZ and associates, Chartered Accountants, while evaluating the operating effectiveness of internal
controls, detect deviation from controls. In such a situation, stayed the specific inquiries to be made by
an auditor to understand these matters and their potential consequences.

Q.7

The auditor P of ABC and Company , a firm of Chartered Accountants is conducting audit of AB Industries
Limited. The auditor requests management to provide bankers certificate in support of fixed deposits
whereas management provides only a written representation on the matter. Analyze how would you
deal as an auditor.

Q.8

In the context of SA 560 subsequent events, state specific inquiries on matters by an auditor which may
have an effect on financial statements.
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True False type Questions:

1.The auditee firm has no right to compel the auditor to provide copies of the working papers.

2. Working papers are property of client as it contains client information

3. An auditor is bound to provide copies of the working papers to the CEO of the company.

4. The audit engagement documentations should ordinarily be retained by the auditor for minimum of 6
years from the date of the auditors report or the date of the group auditors report, whichever is later.

5. Mister A is the statutory auditor of ABC limited. The branch of ABC limited is audited by Mister B,
another chartered accountant. Mister A requests for the photo copies of the audit documentation of
Mister B pertaining the branch audit. Can he get those documents.

6. Audit evidence obtained from external confirmation is always reliable.

RISK ASSESSMENT AND INTERNAL CONTROL

Q.1

Risk of material misstatement consists of two components. Explain clearly defining risk of material
misstatement.

Q.2

Risk of material misstatement at the assertion level for classes of transactions, account balances and
disclosures need to be considered. Explain stating the different categories of assertions used by the
auditor.

Q.3

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As part of the risk assessment , the auditor shall determine whether any of the risks identified a comma
in the auditors judgment, a significant risk. In exercising judgment as to which risks are significant risks,
state the factors which will be considered by the auditor.

Q.4

Internal control system can provide only reasonable but not absolute assurance that its objective
relating to prevention and detection of errors or frauds, safeguarding of assets etc are achieved. Briefly
explain the inherent limitations that the system suffers.

Q.5

The auditor of XYZ limited, engaged in FMCG , obtains an understanding of the control environment. As
part of obtaining this understanding, the auditor evaluates whether:

(i) management has created and maintained a culture of honesty and ethical behavior
(ii) their strength in the control environment elements collectively provide an appropriate
foundation for the other components of internal control.

Advise what is included in control environment. Also explain the elements of control environment.

Q.6

While obtaining audit evidence about the effective operation of internal controls, the auditor considers
how they were applied, the consistency with which they were applied during the period and by whom
they were applied. The concept of effective operation recognizes that some deviations may have
occurred. Analyze and explain.

Q.7

The auditor should understand and consider the risks that may arise from use of information
technology.

Q.8

ABC private limited having rupees 40 lacs paid up capital, rupees 9.50 crores reserves and turnover of
last 3 consecutive financial years, immediately preceding the financial year under audit, being rupees 49
crores, 145 crores and 260 crores, but does not have any internal audit system. In view of the
management, internal audit system is not mandatory. Comment.

Q.9

Cool ABC limited, an unlisted public company, did not appoint any internal auditor for the financial year
ending on 31st March 2019, the company had paid up capital of rupees 200 million and reserves of
rupees 250 million. Its turnover for the preceding 3 years WERE rupees 750 million for the year ended
31st March 2018, rupees 1500 million for March 2017 and rupees 1900 million for March 2016. The
company had availed term loan from the Bank of rupees 1300 million. The outstanding balance of the
term loan as on 31st March 2018 is rupees 900 million. As an auditor of the company, how would you
deal with the above?

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Q.10

Auditors reporting on internal financial control is a requirement specified in the act and, therefore, will
apply only in case of reporting on financial statements prepared under the act and reported under
section 143. Explain stating clearly the auditor’s responsibility for reporting on internal financial controls
over financial reporting.

True False type Questions:

1. As per section 138 of the Companies Act 2013 private companies are not required to appoint internal
auditors.

2. Control risk is the susceptibility of an account balance or class of transactions to misstatement that
could be material either individually or, when aggregated with misstatements another balances or
classes, assuming that there were no related internal controls.

3. The term internal audit is defined as the checks on day-to-day transactions which operate
continuously as part of the routine system whereby the work of one person is proved in dependently or
is complementary to the work of another, the object being the prevention of early detection of errors or
fraud.

FRAUD AND RESPONSIBILITIES OF THE AUDITOR

Q.1

Although fraud is a broad illegal concept , for the purposes of the standards on auditing , the auditor is
concerned with fraud that causes a material misstatement in the financial statements . Explain.

Q.2

Fraud, whether fraudulent financial reporting or misappropriation of assets, involves incentive or

pressure to commit fraud, a perceived opportunity to do so and some rationalization of the act. Explain.

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Q.3

Misappropriation of assets involves the theft of an entity's assets and is often perpetrated by employees
in relatively small and immaterial amounts. However, it can also involve management who are usually
more able to disguise or conceal misappropriations in ways that are difficult to detect. Misappropriation
of assets can be accomplished in a variety of ways. Analyze and explain.

Q.4

XYZ Yarns limited is engaged in manufacturing and trading off yarns of different types. It's huge amount
is locked up in account receivables . Moreover management of XYZ yarns limited is worried about its
internal control system over receipts from account receivables and other receipts . Management wants
to understand from you as an auditor few techniques as to how receipts can be suppressed resulting
into frauds and finally incurring losses.

Q.5

The risk of not detecting a material misstatement resulting from fraud is higher than the risk of not
detecting one resulting from error. Explain.

Q.6

Fraud can be committed by management overriding controls using such techniques as engaging in
complex transactions that are structured to misrepresent the financial position or financial performance
of the entity. In view of the above mentioned circumstances of management fraud, explain briefly the
duties and responsibilities of an auditor in case of material misstatement resulting from such
management fraud.

Q.7

With reference to standards on auditing 240 give some examples of circumstances that may indicate the
possibility that the financial statements may contain a material misstatement resulting from fraud.

True False type Questions:

1. While conducting the audit , auditor is concerned with product causes a material misstatement in the
financial statement.

2. Fraud means misappropriation of goods and cash in artificial manipulations of accounts by

management.

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3. Fraud is more difficult to detect than errors.

4. Fraud in financial reporting only involves manipulation, falsification or alteration of accounting

records are supporting documents from which financial statements are prepared.

5. The risk of not detecting a material misstatement resulting from fraud is higher than the risk of not
detecting one resulting from error.

6. Misstatements in the financial statements can arise from fraud only

7. Teeming and lading is one of the techniques of suppressing cash receipts.

AUDIT SAMPLING

Q.1

Whatever may be the approach non statistical or statistical sampling, the sample must be
representative. Discuss explaining statistical and non statistical sampling approaches.

Q.2

Write short note on stratified sampling.

Q.3

XYZ limited is engaged in trading of electronic goods and having huge accounts receivables. For
analyzing the whole accounts receivables, auditor wanted to use sampling technique. In considering the
characteristics of the population from which the sample will be drawn, the auditor Determines that
stratification or value weighted selection technique is appropriate. Advise the auditor with the relevant
standards on auditing.

Q.4

Discuss the following

the level of sampling this that the auditor is willing to accept affect the sample size required period the
lower the risk the auditor is willing to accept, the greater the sample size will need to be. Explain stating

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the examples of factors that the auditor may consider when determining the sample size for test of
controls.

Q.5

Write short note on random sampling.

True False type Questions:

1. The method which involves dividing the population into group of items is known as block sampling .

2. According to SA530 audit sampling, audit sampling refers to the application of audit procedures to
100% of items within a population of audit relevance.

3. Stratified sampling involves dividing the whole population to be tested in a few separate groups called
strata and taking a sample from each of them.

ANALYTICAL PROCEDURES

Q.1

Analytical procedures which are substantive are generally more applicable to large volumes of
transactions that tend to be predictable overtime. Explain.

Q.2

The reliability of data is influenced by its source and nature and it's dependent on the circumstances
under which it is obtained. Accordingly, what are the relevant criteria which determine whether the
data is reliable for the purposes of designing substantive analytical procedures?

Q.3

Ratio analysis is useful for analyzing a certain liability accounts as well as revenue and expense accounts.
An individual balance sheet account is difficult to predict on its own, but its relationship to another
account is often more predictable. Explain stating the techniques available as substantive analytical
procedures.

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True False type Questions:

1. As per SA520 the term analytical procedures means evaluations of financial information through
analysis of plausible relationships among financial data only.

2. Analytical procedures are unable to help the auditor in determining nature timing and extent of other
audit procedures at the planning stage.

3. While designing audit procedures to address an inherent risk or what can go wrong, auditor should
consider the nature of the risk of material misstatement in order to determine if a substantive analytical
procedure can be used to obtain audit evidence.

AUDIT OF ITEMS OF FINANCIAL STATEMENTS

Q.1

What are the duties of an auditor in case of reduction of capital?

Q.2

Until the invoice is paid, the invoice amount is recorded on the organization's balance sheet as accounts
receivable. If balances are not recoverable, then those amounts will need to be written off as an
expense income statement or the profit and loss account.

It is important to carry out compliance procedures in the sales audit as part of the Debtors audit
procedure.

Verify to ensure that the system for receivables has the necessary features.

Q.3

Mention disclosure requirements of bank balance is in the financial statements of a company.

Q.4

The cashbook showed a huge cash balance on hand consistently throughout the year. Comment.

Q.5

briefly mentioned the matters that are relevant in planning attendance at physical inventory counting.

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Q.6

Expenses which are essentially offer revenue nature if incurred for creating an asset or adding to its
value of achieving higher productivity are regarded as expenses of capital nature. Describe any five
search expenses.

Q.7

The auditor A of ABC and company , firm of auditors is conducting the audit of XYZ limited and while
performing testing of additions wanted to verify that all PPE purchase invoices are in the name of the
entity his auditing. For all additions to land, building in particular, the auditor desires to have concrete
evidence about ownership. The auditor is worried about whether the entity has valid legal ownership
rights over the PPE claim to be held by the entity and recorded in the financial statements. Advise the
auditor.

Q.8

Explain with examples the audit procedure to establish the existence of intangible fixed assets at the
period end.

Q.9

Verification of liabilities is as important as that of assets, considering if any liabilities are omitted or
understated or overstated, the balance sheet would not show a true and Fairview of the state of affairs
of the entity weird explaining stating also criteria for a liability to be classified as current liability.

Q.10

mention any 5 attributes to be considered by an auditor while verifying for depreciation and
amortization expenses.

True False type Questions:

1. watching of payments is merely check proof that money has been paid.

COMPANY AUDIT

Q.1

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Nick limited is a subsidiary of why limited who's 20% shares have been held by the central government,
25% by state government of UTTAR Pradesh and 10% by Madhya Pradesh government. Nick limited
appointed Mister P as the statutory auditor for the year. Comment.

Q.2

XYZ and company is an audit firm having partner Mrs X, Mister Y and Mr Z, who's Tenure has expired in
the company immediately preceding the financial year. ABC and company, another audit firm in which
Mister Z is a common partner, was appointed as auditor for next 5 years. Comment whether the
appointment is valid.

Q.3

discuss about filling of casual vacancy in respect of a company audit.

Q.4

PQR Co Ltd removed their first auditor by passing a resolution in the meeting of the board of directors
for his removal without obtaining prior approval from the central government. Offer your comments in
this regard.

Q.5

Mister P is a practicing chartered accountant and Mister Q is the relative of Mister P. Mister Q is holding
securities of ABC limited having face value of rupees 90,000. Whether Mister peas qualified from being
appointed as an auditor of ABC limited?

Q.6

In order to purchase goods worth rupees 501500, on credit from a company being audited by him. The
company allowed him one months credit which it normally allowed to all known customers. Comment.

Q.7

RM and Co is an audit firm having partners R&M. The firm has been offered the appointment as an
auditor of A limited for the financial year 2019-20. Mister B the relative of CA R, is holding 5000 shares in
A limited having a face value of rupees 10 each and having a market value of rupees 1,50,000.

One of the shareholders, complains that the appointment of RM and Co as an auditor is invalid because
it incurred disqualification under the Companies Act 2013. Analyze and advice.

Q.8

PBS and associates, a firm of Chartered Accountants, has 3 partners B, B&S . The firm is already having
audit of 45 companies. The firm is offered 20 company audits. Decide and advice whether PBS and
associates will exceed the ceiling prescribed under the Companies Act 2013 by accepting the above
audit assignments?

Q.9

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The auditor of X limited did not report on the matters, specified in the Companies Act 2013 in section
143(1), on which inquired into, because of the reason that he was satisfied idiot but the management of
the company wanted the auditor to report on those matters so that the members can also be aware of
the true position of the company. Comment as to whether the auditor is required to report the matters
is specified under the act he inquired into and whether the contention of the management is
sustainable.

Q.10

At the annual general meeting of the company, a resolution was passed by the entire body of
shareholders restricting some of the powers of the statutory auditors. Weather powers of the statutory
auditors can be restricted?

Q.11

Explain the term auditors lien.

Q.12

On what company is the CARO of 2016 is applicable and what companies are not covered by it.

Q.13

You have been appointed as an auditor of a company along with two other auditors. What steps would
you like to take to ensure a smooth and effective audit? To what extent do you think you will be
responsible in relation to work performed by yours go auditors and vice versa .

Q.14

elucidate The provisions of Companies Act 2013 relating to submission of cost audit report to the board
and central government.

True False type Questions:

1. A casual vacancy caused by resignation of the auditor can be filled by the board of directors.

2. Rajat, an auditor recovers his fees on progressive basis is set to be indebted to the company need it

3. Mister P a practicing chartered accountant is appointed as tax consultant of ABC limited in which his
father Mister S is a managing director. Comment.

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4. Auditor’s lien on his clients books and records is not unconditional.

5. Auditor of a company is entitled to attend any general meeting of the company as his duty.

6. CAG orders to conduct test audit of the accounts of a government company.

AUDIT REPORTS

Q.1

The auditors report shall include a section with the heading responsibilities of management for the
financial statements. SA200 explains the premise, relating to the responsibilities of management and
comma where appropriate, those charged with governance, on which an audit in accordance with SAs is
conducted. Explain.

Q.2

State the circumstances which could lead to any of the following in an auditor's report:

1 a modification of opinion
2 disclaimer of opinion
3 adverse opinion
4 qualified opinion

True False type Questions:

1. The auditor shall express an adverse opinion when:

1 the auditor, having obtained sufficient appropriate audit evidence, concludes that
misstatements, individually or in the aggregate, are material, but not pervasive, to the financial
statements or
2 the auditor is unable to obtain sufficient appropriate audit evidence on which to base the
opinion, but the auditor concludes that the possible effects on the financial statements of
undetected misstatements, if any, would be material but not pervasive.

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2. Other matter paragraph is paragraph included in the auditors report that refers to a matter
appropriately presented or disclosed in the financial statements that, in the auditors judgment, is of
such importance that it is fundamental to the user's understanding of the financial statements.

AUDIT OF DIFFERENT TYPES OF ENTITIES

Q.1

Write a short note on propriety audit.

Q.2

state any five special points which you, as an auditor, would look into when examining the income and
collection of fund by an NGO engaged in providing relief work for flood victims.

Q.3

Write a short note on statutory provisions as to audit of limited liability partnerships

Q.4

mentioned only 6 points to be considered for good internal control for a collection of tuition fees from
students of college

Q.5

mention any 8 special points which you as an auditor would look into while auditing the books of
accounts of hospital .

Q.6

mention any 8 special points which you as an auditor would look into while auditing the books of
accounts of cinema.

STANDARDS ON AUDITING AND GUIDANCE NOTES

Q.1

As per SA 402 , the user auditor shall obtain an understanding of how user entity uses the services of a
service organization in the user entity operations. Explain the various matters of which understanding is
required.

Q.2

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you have been appointed auditor of a large industrial company which is an established internal audit
Department. You're required to state the main aspects that would be considered to find out
effectiveness of the Department .

Q.3

what are the procedures to be followed by a statutory auditor for verifying the provisions for accrued
liability for retirement benefits which is based on the certificate of a rapid actually engaged by the
auditor for the purpose?

(Major Testable SAs have already been covered in the Chapter wise important Questions. For new
course students, Audit of Banks and Audit in an Automated Environment are to be prepared by students
themselves as enough patterns are not available to do a trend and intuition based prediction)

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