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Queron 1 Which one of the following is not the quality of professional account? Answer saved Marked out of 1.00 O a. A professional accountant contributes to the efficient allocation and management of resources b. A professional accountant benefits the economy ng question O c A professional accountant benefits the society d. Contribution of Professional accountant is inclined towards Corporates only Clear my choice Question 2 Answer saved Mr. X is appointed as auditor in Galaxy Marbles Company. During audit he observed that the company is seriously violating tax laws. What should he do to resolve this irregularity? Marked out of 1.00 a. None of the options Flag question O b. Brought the irregularity in the notice of management for modification O c Ignore the irregularity as it is not connected with accounts d. Report the irregularity to the Tax Authority Clear my choice Question 3 Auditors are required to maintain an attitude of professional skepticism throughout the audit The professional skepticism deals with. Answer saved Marked out of 1.00 0 a. Competency of the auditor Flag question b. Judgment of the auditor a Behavior of the auditor d. Questioning mind of the auditor Clear my choice Question 4 Choose a performance evaluation which aims to assist in safeguarding the environment, Answer saved O a. Value for Money Audit Marked out of 1.00 b. External Auditing Flag question c. None of the options O d. Government Auditing Clear my choice Question 5 Why an Internal Control system instituted by an organization? Answer saved Marked out of O a. To deter and detect errors 1.00 Fag question O b. To improve organizational efficiency c. All the options O d. To safeguard the assets of an entity Clear my choice Question 6 CMA is regulatory body in Oman which regulates Capital market. What is the abbreviation of CMA? Not yet answered a. None of the options Marked out of 100 is cuestion O b. Capital Money Authority o c Cash Managemts Account ng O d. Capital Market Authority Quention 7 Which of the following is correct sequence in an ordinary business? Not yet wered Mariced out of 1.00 Flag question O a. Book-keeping -- Auditing --> Accounting O b. Accounting-> Book-keeping --> Auditing o c Book-keeping --> Accounting -- Auditing O d. Auditing -->: Book-keeping -- Accounting Quero 8 Who among the following is secondarily responsibility for prevention and detection of frauds? Not yet answered O a. All the options Marked out of 1.00 b. Auditor Flag Question O c. Management d. TCWG Question 9 Not yet answered ISAs are professional standards for the performance of financial audit of financial information issued by IAASE Which one of the following auditing standards deals with the Auditors Responsibilities Relating to Fraud in an Audit of Financial Statements? Maried out of 7.00 O a. ISA 240 Flag question b. ISA 200 @ C. ISA 250 O d. ISA 230 Question 10 Not yet answered If you are appointed as an auditor of an entity and you need to make your audit program. Which of the following evaluation tool for the internal control system you would find appropriate Marked out of 1.00 O a. All the options Fag question b. Interview Management O c. Observe Processes od. Interview Employees Question 11 Not yet answered A performance evaluation process which aims to protect public sector agencies is called Om Public Sector Auditing Marked out of 1.00 O b. Value for Money Auditing Fag question O c.Internal Auditing O d. Environment Auditing English (United States) Is Accessibility Arrange Question 12 Not yet answered Assume Mr. A is appointed as an auditor of Jindal Steel to evaluate the internal control system by conducting the interviews of the owners and managers. Identify the type of evaluation tool which may assist him from the options given below. Marked out of 100 a Observe Processes Fias question b. Interview Employees O c Test Control O d. Interview Management Question 13 From the options given below, identify an entity for which auditing is compulsory? Not yet answered a. NGOs Nances out of 130 b. All the options Flag guestion c Small size entity d. Sole proprietorship Question 14 From the options given below identify the duty of an auditor of a company Not yet answered a. Compliance with the applicable law and regulation Marked out of 1.00 b. Reporting on true and fair view of financial statements Fag question O c. All the options O d. Evaluating of internal control system Focus Questo 15 Identify missing information in the diagram given below pertaining to Code of Ethics for professional accountant: Not yet answered Marked out of 1.00 Integrity Fiag question 2 Objectivity Principles Professional Confidentiality Competence O a. Work Ethics b. Professional Behaviour O c. Professional Judgment od. Professional Skepticism Question 16 From the following options identify a statement which is appropriate connotation of the term traud? Not yet answered O a. Error committed by an inexperienced accountant Marked out of 1.00 O b. Unintentionally making false statement Flag question O c None of the options O d. Deliberately making false statement to deceive others Question 16 Not yet From the following options identify a statement which is appropriate connotation of the term fraud? answered O a. Error committed by an inexperienced accountant Marked out of 1300 O b. Unintentionally making false statement Piag question c. None of the options d. Deliberately making false statement to deceive others Queres 17 Recognize the duty of an auditor from the information given below: Not yet answered O a. Suggests changes in financial statement if necessary Maried out of 1.00 b. Prepare an audit plan Fag question O c. All the options d. To certify about the accuracy of financial statement 18 Notret After careful examination of the entity's inancial strain the Auditor finds entity's financial statements conforming to accounting principles and there is no window dressing or secret reserves it is called 10 O a Fairview of the entity Festion None of the options c. True and fair view entity d. True view of the entity 19 is a tool for planning directing and controlling the audit work Not yet O a. Engagement letter Med out of 100 O b. Audit programme a question c. Audit report O d. Audit evidence 20 covers all the business transactions and relevant financial details that can make a difference in the decisions of the stakeholders. Note Max out of a. Accounting and Financial Reporting 100 a question b. Book-keeping c. All the given options O d. Auditing