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Audit Poll
Which of the following statements are correct?
Statement I: There is an inverse relationship between risk of material misstatements and the assurance required from substantive procedures.
Statement II: The assessment of risks is a matter capable of precise measurement rather than matter of professional judgement
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Audit Poll
Which of the following statements are correct ?
Statement I: The auditor shall obtain the audit evidence only through the accounting records.
Statement II: Audit evidence is cumulative in nature and is primarily obtained from audit procedures performed during the course of the audit.
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Live Class Starting from 28th Nov 2022
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Attempt: May 2023
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GST Poll
Mr. Rohan, a financial advisor supplied consultancy services to Mr. Kamal. The dates of providing such services are not clear from the records of Mr. Rohan. Further Mr. Rohan had not issued any invoice or entered any payment in its books of account. However, Mr. Kamal has showed a payment of Rs. 5 lakhs in cash on 5th June to Mr. Rohan in its books of accounts. What will be the time of supply?
Audit Poll
Which of the following statements are correct?
Statement I: Greater manual intervention for data collection and processing is an example of significant non-routine transactions.
Statement II: Significant transactions with related parties which are outside the normal course of business will always be considered as a significant risk.
Income tax Poll
Mr. Abhishek is the holder of 1000 preference shares of Ajanta Ltd. having a face value of Rs 100 each. The preference shares were acquired by him on 31-07-2014 for Rs 1,20,000. The company converted the preference shares into equity shares in a ratio of 1:1 on 25-07-2022. The market value of the equity shares on the date of conversion was Rs 230 per share. He sold all the equity shares on 15-03-2023 for Rs 325 per share. Expenses on transfer amounted to Rs 9,000. The shares are not listed in a recognized stock exchange. Determine taxable capital gains.
Cost Inflation Index : FY 2014-15: 240 and 2022-23 : 331
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Audit Poll
SQC 1 requires firms to establish policies and procedures for the timely completion of the assembly of audit files. Based on the above, Fill in the blanks for the following statements :
Statement 1 : An appropriate time limit within which to complete the assembly of the final audit file is ordinarily not more than _____.
Statement 2 : The assembly of the final audit file is to be completed _____ the date of the auditor’s report.
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