SSC

A. i) only

B. i) and (iv) only

C. i), iii) and (iv) only

D. All of the above

A. The statutory auditor

B. chartered accountant in practice

C. Any chartered accounted who is not in practice

D. Both (a) and (b)

A. Issue a standard unqualified audit report

B. Issue a qualified report

C. Issue an unqualified report with ‘emphasis of matter’ paragraph

D. Disclaim opinion

A. Section 233(A)

B. Section 233A

C. Section 242(A)

D. Section 242A

A. Scope paragraph

B. Opinion paragraph

C. Scope and opinion paragraphs

D. Introductory, scope and opinion paragraph

A. Shareholders in an annual general meeting

B. Shareholders in general meeting

C. Board of directors in board meeting

D. Any of the above

A. Unqualified opinion

B. Qualified opinion

C. Adverse opinion

D. Any of these depending upon materiality and pervasiveness and adequacy of disclosure

A. A branch office of a company can be granted exemption on the basis of quantum of activity criterion

B. If a satisfactory arrangement of scrutiny check of the books of account of a branch office of a manufacturing company has been made, it can be exempted from branch audit

C. Cost consideration should be considered as an important factor/ground for exemption from branch audit

D. The auditor should state in his audit report that branch office is exempted by virtue of quantum of activity or any other basis

A. The auditor has to satisfy himself whether any of the directors of the company, whether public or private, are disqualified from being appointed as directors as per section 274(1) (g).

B. Section 274(1) (g) is applicable to appointment of directors both in public and private companies but reporting is limited to only those directors of a company who are also directors of a public company

C. The auditor requires every director to submit a written representation in respect of each Public company, of which the is a director, as to whether such company has defaulted in terms of provisions of sections 274(1) (g)

D. The disqualification should be considered on the date of audit report.

A. Unqualified opinion

B. Qualified opinion

C. Disclaimer of opinion

D. Adverse opinion