A:-(a)-(iii), ()-(ii), (c)-(i), (d)-(iv)
B:-(a)-(ii), (b)-(iii), (c)-(i), (d)-(iv)
C:-(a)-(ii), (b)-(i), (c)-(iii), (d)-(iv)
D:-(a)-(ii), (b)-(i), (c)-(iv), (d)-(iii)
Correct Answer:- Option-B

Question74:-Qualification and disqualification of company auditors are mentioned
section of companies 2013

A:-139
B:-140
C:-141
D:-142
Correct Answer:- Option-C

Question75:-As per companies act 2013, if auditor is appointed at Annual general
Body meeting of a public limited company, the auditor shall be appointed by

A:-Board of Directors

B:-CEO/Managing director
C:-Comptroller and Audit General of India
D:-central Government

Correct Answer:- Option-D

Question76:-Which of the following statement/s is/are true about Audit programme?
(a) An audit programme is a set of instructions which are to be followed for proper
execution of audit

(b) Audit programme is prepared by auditor for carrying out an audit

(c) There is standard audit programme applicable to all companies

A:-Statements (a) and (b) only
B:-Statements (b) and (c) only
C:-Statements (a) and (c) only
D:-Statements (a), (6) and (c)
Correct Answer:- Option-A

Question77:-Which of the following circumstances demands the necessity of
continuous Audit

(8) Internal control are inadequate

(b) The transactions run in large numbers

(c) The management is interested in getting statements of accounts audited
periodically

A:-Statements (a) and (b) only
B:-Statements (b) and (c) only
C:-Statements (a) and (c) only
D:-Statements (a),(b) and (c)