Auditing & Assurance

IPCC
Important questions
For

MAY 2016 EXAMS

BY

C.A. LOKESH C.V.

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AUDITING & ASSURANCE

IPCC
Important questions

1.

Qualifications of an auditor as per COMPANIES ACT 2013.

3.

Applicability of CARO, 2015 (focus on pvt company)

2.
4.
5.
6.
7.
8.
9.

Removal of auditor after the expiry of his term of office.

SA 200
SA 620

Vouching and verification 16m (refer class notes)

SA 700
SA 706

Audit program

10.

Issue of bonus shares

12.

Provisions relating to Branch Audit.

11.
13.
14.
15.
16.
17.
18.

Matters to be verified in the audit of dividend.

Types of Reserves
SA 570

Methods to evaluate ICS

Design and Special Characteristics of EDP Systems.

CAAT requirement in EDP audit.

Audit Trail or Examination in depth or Auditing in depth

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Class Notes on

AUDITING
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Important Questions for IPCC, Auditing & Assurance by C.A.Lokesh C.V.

01

19.

AS 4, 5, 9

21.

Propriety Audit

20.
22.
23.
24.
25.
26.

27.

Controls in an EDP environment.

Performance Audit

Audit of Stores and stocks.

Audit through the computer

Concept of True and Fair
Audit of Hotels

Audit of Charitable institutions.

28.

Audit of Incomplete records.

30.

Rotation of auditors

29.
31.
32.
33.
34.
35.
36.
37.
38.
39.

Audit of Cinema Theater.

Casual Vacancy

Appointment of second & subsequent auditors

Revenue expenditure.
SA 250

Audit of forfeiture of shares

Types of audit objectives
Duties of C&AG.

Qualities of an auditor.
SA 505

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Class Notes on

AUDITING
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ASSURANCE
[India's First Multi Colour Book on Auditing for IPC]
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Important Questions for IPCC, Auditing & Assurance by C.A.Lokesh C.V.

02

40.

SA 580

42.

Audit of hire purchase transactions.

41.
43.
44.
45.
46.
47.
48.
49.
50.

Duties of the auditor as per companies act 2013.

Disqualifications of an auditor as per COMPANIES ACT 2013.
Audit of Sweat Equity shares
SA 501
SA 610
SA 600

Precautions to be taken before drafting Internal Check System

Sampling techniques

Independence of the Auditor.

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AUDITING
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ASSURANCE
[India's First Multi Colour Book on Auditing for IPC]
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Important Questions for IPCC, Auditing & Assurance by C.A.Lokesh C.V.

03

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AUDIT

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AUDITING
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ASSURANCE
[India's First Multi Colour Book on Auditing for IPC]
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