CA Inter Audit Report — practice questions
30 free MCQs with worked solutions. Tap any question for the answer + explanation, or practice them all in the app.
Practice CA Inter Audit Report in the app →Forming an opinion and reporting on the financial statements is dealt with by Standard on Auditing (SA):When the financial statements are prepared, in all material respects, in accordance with the applicable framewModifications to the opinion in the auditor's report are dealt with by Standard on Auditing (SA):When misstatements are material but NOT pervasive to the financial statements, the auditor expresses a/an:When misstatements are both material AND pervasive to the financial statements, the auditor expresses a/an:When the auditor is unable to obtain sufficient appropriate audit evidence and the possible effects are materiWhen the auditor cannot obtain sufficient appropriate evidence but the possible effects are material but NOT pA paragraph referring to a matter appropriately presented or disclosed that is fundamental to users' understanEmphasis of Matter and Other Matter paragraphs are dealt with by Standard on Auditing (SA):Those matters that, in the auditor's professional judgement, were of most significance in the audit of the curKey Audit Matters, dealt with by SA 701, are required to be communicated in the audit reports of:Effects on the financial statements that are confined to specific elements and do not represent a substantial The section of the auditor's report that contains the auditor's conclusion on the financial statements is the:Immediately following the Opinion section, the auditor's report contains the:The auditor's report shall state that the financial statements give a ___ view (or are presented fairly):The auditor's report must be in:Effects of a matter on the financial statements are 'pervasive' if they are NOT confined to specific elements Reporting responsibilities relating to going concern are primarily dealt with by Standard on Auditing (SA):The auditor's report should be addressed as required by the circumstances of the engagement, typically to the:A unique identifier generated for documents certified by a Chartered Accountant, mentioned in the audit reportWhen an auditor concludes the financial statements as a whole are NOT free from material misstatement and the An 'Other Matter' paragraph is used to communicate a matter other than those presented or disclosed in the finBefore forming an opinion, the auditor must conclude whether sufficient appropriate audit evidence has been:The date of the auditor's report informs the reader that the auditor has considered events up to:A qualified opinion is expressed using the phrase in the opinion paragraph:If the financial statements are materially misstated due to a single matter that is NOT pervasive, the auditorThe auditor's report for a company is signed by the auditor mentioning the firm's registration number and the:An unmodified opinion accompanied by an Emphasis of Matter paragraph still conveys that the financial statemenDetermining Key Audit Matters involves selecting from matters communicated with:The primary objective of the auditor under SA 700 is to form an opinion based on an evaluation of the conclusi