Page 12 - CA Inter MCQ Book

CA RAVI TAORI CA INTER AUDIT MCQs

c) Error of principle
d) Error of commission

CIA.11 N21R/M21M
………….. is the threat which occurs when auditors are deterred from acting objectively with an
adequate degree of professional skepticism.

a) Familiarity threat
b) Advocacy threat
c) Self Review threat
d) Intimidation threat

CIA.12 M22R
………….. is the threat which occurs when the auditor promotes, or is perceived to promote, a client’s
opinion to a point where people may believe that objectivity is getting compromised

a) Familiarity threat
b) Advocacy threat

c) Self Review threat
d) Intimidation threat

CIA.13 N22M/M23M/N23R
Mr. A, auditor and Mr. B, Finance Manager of XYZ Pvt Ltd are friends. Mr. A prepares the audit
report according to the wishes and directions of Mr. B. In this situation which essential quality of
the auditor has been compromised:
a) Professional Competence
b) Independence
c) Professional Skepticism
d) Due care

CIA.14 N23M
Which of following is not a threat to independence of auditor?
a) Self-interest threats
b) Self- review threats
c) Advocacy threats
d) Peer group threats

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