Page 52 - CA Inter MCQ Book

CA RAVI TAORI CA INTER AUDIT MCQs

CH 06. AUDIT DOCUMENTATION

Part 01-SA 230

230.1 N19M
_________refers to the record of audit procedures performed, relevant audit evidence obtained,

and conclusions the auditor reached.
a) Audit documentation
b) Audit File
c) Audit Notebook
d) Completion Memorandum

230.2 SM21/M23M
_______ refers to the record of audit procedures performed, relevant audit evidence obtained, and

conclusions the auditor reached.
a) Audit Techniques
b) Audit evidence.
c) Audit Documentation
d) None of the above

230.4 M19M/SM21/M21M

Audit documentation provides:
a) evidence of the auditor’s basis for a conclusion about the achievement of the overall objectives
of the auditor; or evidence that the audit was planned and performed in accordance with SAs
and applicable legal and regulatory requirements.
b) evidence of the auditor’s 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 SAs
and applicable legal and regulatory requirements
c) evidence of the auditor’s basis for a conclusion about the achievement of the overall objectives
of the auditor
d) evidence that the audit was planned and performed in accordance with SAs and applicable legal
and regulatory requirements.

230.5 M19R
CA. Bobby is a recently qualified Chartered Accountant. He is appointed as an auditor of Droopy Ltd.
for the current Financial Year 2017-18. He is quite conservative in nature which is also replicated in
his professional work. CA. Bobby is of the view that he shall record all the matters related to audit,
audit procedures to be performed, audit evidence obtained, and conclusions reached. Thus, he
maintained a file and recorded each and every of his findings during the audit. His audit file, besides
other thing, includes audit programmes, notes reflecting preliminary thinking, letters of
confirmation, e-mails concerning significant matters, etc. State which of the following need not be
included in the audit documentation?

a) Audit programmes.
b) Notes reflecting preliminary thinking.
c) Letters of confirmation.
d) E-mails concerning significant matters.

230.6 N19R
Judging the significance of a matter require____ of the facts and circumstances
a) objective analysis
b) subjective analysis

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