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094/23

Auditor of Joint Stock Company is appointed by while auditor of
Co-operative Society is appointed by

A) Registrar of Company, Registrar of Co-operative Society

B) Annual General Body of Company, Annual General Body of Co-operative
Society

C) Annual General Body of Company, Registrar of Co-operative Society
D) Registrar of Company, Annual General Body of Co-operative Society
A written maintained by auditor to record of queries made, replies furnished there

against, correspondence entered into, observations made at the time of checking
etc. is called

A) Audit Note Book B) Audit Memorandum
C) Audit Certificate D) Audit Report
is referred as a special purpose examination.
A) Auditing B) Investigation ©) Testchecking D) Vouching
A clean audit report is
A) A qualified audit report 8) A modified audit report
C) An unqualified audit report D) Disclaimer report
Cash Book is a form of
A) Trial Balance B) Journal Proper
C) Ledger D) Compiled Register

is detailed plan of the auditing work to be performed, specifying the
item in the financial statements and allocating tentative time required.
A) Audit Note Book B) Audit Memorandum
C) Audit Certificate D) Audit Programme

Which of the following types of societies are exempted from payment of audit fees ?
a. All Co-operative Societies of which all or a majority of the members are Harijans
b. All farming societies
c. All social welfare societies
A) aand bonly B) b andc only C) aandc only 0) 8, 0 804 ©

In case of Land Mortgage Bank audit fee is calculated on the basis of

A) Amount of working capital during the year of audit

B) Gross sales proceeds during the year of audit

C) Aggregate of loans issued and that recovered during the year under audit
D) Gross amount of fixed assets during the year of audit

Trade discount allowed is recorded in

A) Journal Proper B) Cash Book

C) Sales Returns Book D) None of the above