Multiple Choice Question

Ch-20
(1) Which one of the following is not the part of CAGs Auditing standard :
a) Reporting Standard b) Financial Standard c) General Standard d)Basic postulates
(2) raining to Auditor is one of polic! relating to which of the following part of the auditing
standards
a) Reporting Standard ") #ield Standard c) General Standard d)Basic postulates
($) Reasona"le e%idence should "e o"tained to support the auditors &udg'ent is one of polic!
relating to which of the following part of the auditing standards
a) Reporting Standard b) Field Standard c) General Standard d)Basic postulates
(() he fra'ewor) for reporting the audit o"ser%ations i'eliness and self e*plained word is the
polic! relating to which of the following part of the auditing standards
a) Reporting Standard ") #ield Standard c) General Standard d)Basic postulates
(+) Who is the Supre'e Audit ,nstitution in ,ndia
(a) ,-.SA, (") Controller General of Accounts (CGA) (c) Comptroller & Auditor
General o !ndia"C & AG) (d) ,CWA,
Ch-22
(/) #or preparation of list of auditee units0 C1RA should collect the data fro'
a) 2ead3uarters office ") Commissionerate#range#di$ision o Central e%cise c) Statistical
4epart'ent d) different assessee units
(5) Re%enue paid through 67A is the onl! criteria for selecting the audit units in C1RA8
(a) rue (") False
(9) 6rior appro%al of the 2ead3uarters is re3uired to "e o"tained for selection of units under
which of the following categor! :
(a) Categor! ;A< (") Categor! ;B< "c ) Categor& 'C( (d) Categor! ;4<
(=) ,nternal audit report is one of the ris) factor ta)en into consideration while selecting the unit
for audit progra''e> (a) rue (") False
(1?) @nder which RuleASection of Central 1*cise0 C1RA Audit part! %isit the registered
pre'ises of the 'anufacturing units :
(a) Rule 2$ of C1 Rules (") Sec 22 of C1 Act (c) Rule 22 o C) Rules (d) -one
(11) @nder which RuleASection of Ser%ice a*0 C1RA Audit part! %isit the registered pre'ises
of the ser%ice pro%iderArecei%er :
(a) Rule + of S Rules (") Sec /+ of #inance Act (c) Rule *"A) o S+ Rules (d) -one
Ch-2,
(12) Which of the following docu'ents gi%e the whole picture of the unit at a glance :
(a) Cen%at Register "b) )R-- (c) 67A (d) 1R8/
(1$) 6a!'ent of 1*cise 4ut! can "e 'ade
(a) "! de"iting Cen%at account (") through R8/ challan (c) .oth "a) & "b) (d) Cash
(1() 67A stands for
(a) 6ersonal 7ia"ilit! Account (") 6er'anent 7edger Account "c) /ersonal 0edger
Account (d) 6resent 7edger Account
(1+) Cen%at credit can "e ta)en on
(a) finished goods (") re&ected inputs (c) Capital Goods (d) "oth (a) B (c)
(1/) o ascertain the dail! clearance an auditor should chec)
(a) Balance Sheet "b) 1ail& stoc2 Account (c) 67A (d) Cen%at
(15) ,n case of e*port of goods0 other than -epal and Bhutan one of the following need not "e
chec)ed "! an auditor
(a) 6roof of e*port (") Bond "c) 1ut& paid#debited document (d) 4ail! Stoc)
Account
Ch-23
(19) ."ser%ations on Central 1*cise in%ol%ing 'one! %alue 'ore than Rs 1? la)hs should "e
incorporated in which part of ,nspection Report :
(a) 6art , "b) /art !! A (c) 6art ,, B (d) 6art ,,,
(1=) ."ser%ations on Central 1*cise in%ol%ing 'one! %alue less than Rs 1???? should "e
incorporated in which part of ,nspection Report :
(a) 6art , "b) 6art ,, A (c) 6art ,, B (d) /art !!!
(2?) All o"ser%ations in%ol%ing re%enue effect o%er CCCCCCCCCC8'a! "e su"'itted to 6r>
4irector of Audit prior to issue of 7AR for his appro%al>
(a) Rs 1? la)h (") Rs +? la)h "c) Rs -00 la2h (d) 2+ la)h
(21) C1RA 6art! should su"'it the draft ,R within CCCCCCCCC da!s of co'pletion of audit
(a) 1+ (") 1? (c) 0* (d) $?