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CA IPCC Auditing Important Questions, Topics | Paper 6



CA IPCC Auditing Important Questions, Topics

1SA 700, 705,706

2 Appointment of auditors.

3 Limitations of Auditing

4 What do you understand by Audit around the computer and audit 
through the Computer. 

5 Audit of Government expenditure 

6 SA 300,500

6 SA 560The events occurring after B/s date.

7 Surprise check and Examination in Depth 

8Audit Trail in a computerized accounting environment

9Distinguish between: Audit and Investigation 

10State areas in which different accounting policies may be encountered 

11State various components of Audit Risk.

12 Appointment of auditor in place of retiring auditor 

13Removal of auditor before expiry of his term of office 

14Fundamental Accounting Assumptions

15 Special Audit u/s 233A v/s cost Auditu/s 233B. 

16 Audit of Club. Write about local bodies. Audit of Hotels.

17 Special Characteristics of EDP Systems

18 CAAT requirement in EDP audit 

19Vouching and verification Points Given is Class

20 SA 580


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21 Qualifications and Disqualifications of an auditor

22 SA 230 

23 AS 1, 6, 10,12,18,26,29

24 Branch Audit. 

25 Give various factors which result in increase in gross profit 

26 How will you vouch the following: -
-Assets acquired on Hire Purchase and Lease- Research and Development Expenditure - Sale proceeds of junk material - Recovery of Bad Debts written off - Goods sold on Approval basis 

27 Cut Off procedures.

28 Advantages of Independent audit 

29Applicability and Non Applicability of CAR0, 2003

30Audit of Sole Proprietor Concern/Partnership Firm

31Appointment of auditor of Government Company. 

32 SA 299,320,550, 600, 620.

33Note on Dividend

34 Emphasis Of Matter Para / Other Matter Para 

35 When retiring auditor of company cannot be reappointed. 

36 Audit of hire purchase transactions 

37 Define Going Concern Indicators 

38 Factors affection mode of Communication with TCWG 

39 Verify the following : - Capital Work in Progress - Advances given to suppliers - Contingent Liabilities - Leasehold Property - Patents 

40 Fraud v/s Error, Reserve v/s Provision


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