Page 71 - CA Inter MCQ Book

CA RAVI TAORI CA INTER AUDIT MCQs
CHAPTER 09 AUDIT OF DIFFERENT TYPES OF ENTITIES

Part 1 - CO-OPERATIVE SOCIETY

COP.1 SM21
In addition to the audit certificate in the prescribed form and various schedules, the auditor of a Co-
operative society in the applicable State has to answer two sets of questionnaires called as

a) Internal Control Questionnaires
b) Audit Supplements
c) Audit Memos
d) Memorandum reports

COP.2 N21R
Under section 43(h) of the Central Act, who can frame rules prescribing the books and accounts to
be kept by a co-operative society?

a) Central Government
b) State Government
c) Management Committee of the Society
d) Secretary of the Co-operative Society

COP.3 SM23

The appointment of first auditor of a multi-state cooperative society is made by:-
a) Central Registrar
b) Board of society
c) Members of society
d) Central Government

Part 2 - GOVERNMENT AUDIT

GA.1 SM21/M23R
________aims at ascertaining that the expenditure incurred has been on the purpose for which the
grant and appropriation had been provided and that the amount of such expenditure does not
exceed the appropriation made.
a) Audit against provision of funds
b) Propriety audit
c) Audit of sanctions
d) Audit against rules and orders

GA.2 SM21/M22M
Article 151 requires that the reports of the C&AG relating to the accounts of the Union/State shall
be submitted to the _______ who shall cause them to be laid before House of Parliament/State
Legislature
a) President/Governor
b) Prime Minister/ Chief Minister
c) Union Finance Minister/State Finance Minister
d) All of the above

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