Most Important & Most Repeated MCQs

  • Issue of fully paid bonus shares
  • Write of Goodwill
  • Payment of Dividends
  • None of these
  • a
  • Share Premium is also called Security Premium.

  • Current Assets
  • Net profit
  • Gross profit
  • Retained earning
  • c
  • Gross Profit = Sales + Cost of Goods Sold

  • Less sales cost of sale and operating expense
  • Less gross profit and operating expenses
  • Both A & B
  • None of these
  • C
  • Section 226 (1) and Section 226 (2)
  • Section 224 (1) and Section 224 (2)
  • Section 225 (1) and Section 225 (2)
  • None of these
  • A
  • Substantive test design to study relationship between financial and non financial.
  • Substantive test designed to evaluate the validity of management’s representation letter.
  • Substantive test designed to assess control risk.
  • None of the above
  • c
  • Ensure Adherence to generally accepted audit standards
  • Acceptance or retention clients whose management does not lack integrity.
  • Ensure audit fee is charged according to the type of audit work assigned.
  • All of the above
  • d
  • Intangible Asset
  • Liquid Asset
  • Floating Asset
  • Current Asset
  • a
  • Intangible Asset is an asset which have not physical presence.