Question 1

_____ is the summary of significant matters identified during audit and why they are addressed

Accepted Answer

**Answer: (c)**

Completion memoranda is the document that consolidates a summary of significant matters identified during the audit and the conclusions reached or how they were addressed. It is prepared during the final stage of the audit (post-fieldwork) and serves as a comprehensive summary of the auditor's findings, critical judgments, and the resolution of key audit issues. The completion memoranda ensures that all significant audit matters have been properly documented and addressed before the audit opinion is finalized.

Question 2

The susceptibility of an assertion to a misstatement that could be material before consideration of any related controls is called

Accepted Answer

**Answer: (b)**

The definition provided in the question directly corresponds to **Inherent Risk** as per the Standards on Auditing. Inherent risk is the susceptibility of an assertion to a misstatement that could be material, either individually or in aggregate, before consideration of any related controls. It reflects the inherent nature of the transaction or balance and does not factor in the effectiveness of the entity's control environment. The key phrase "before consideration of any related controls" is the distinguishing characteristic that identifies inherent risk.

Question 3

Statement 1: Audit procedures consist of Risk Assessment Procedures and other procedures. Statement 2: Audit procedures consist of test of details and analytical procedures.

Accepted Answer

**Answer: (a)**

Statement 1 is correct. Per **SA 300 (Planning an Audit of Financial Statements)**, audit procedures are classified into two broad categories: **Risk Assessment Procedures** and **Further Audit Procedures** (other procedures). Risk Assessment Procedures are performed to obtain an understanding of the entity and its environment, including its internal control, to assess the risk of material misstatement. Further Audit Procedures consist of Tests of Controls and Substantive Procedures, which are performed in response to assessed risks.

Statement 2 is incorrect as a complete classification. Tests of Details and Analytical Procedures are subcategories of **Substantive Procedures** only, not the entire spectrum of audit procedures. Audit procedures also encompass Risk Assessment Procedures and Tests of Controls, which are not captured by Statement 2. Therefore, Statement 2presents only a partial view of audit procedure classification.

Question 4

_____ refers to the audit procedures performed to obtain an understanding of the entity and its environment, including the entity's internal control, to identify and assess the risks of material misstatement, whether due to fraud or error at the financial statement and assertion level.

Accepted Answer

**Answer: (a) and (b) — Risk Assessment Procedures**

Risk Assessment Procedures are the audit procedures performed to obtain an understanding of the entity and its environment, including the entity's internal control, to identify and assess the risks of material misstatement, whether due to fraud or error, at the financial statement and assertion levels. This definition is provided in **SA 315 (Risk Assessment and Related Responses)** and is the foundational step of every audit under Standards on Auditing in India.

Question 5

Statement 1: Substantive Procedures alone can provide sufficient and appropriate audit evidence at the assertion level. Statement 2: Test of Control is audit procedure designed to evaluate the operating effectiveness of the assertion level.

Accepted Answer

**Answer: (a)**

**Statement 1 Analysis:** This statement is **correct**. According to SA 330 (The Auditor's Response to Assessed Risks), the auditor shall design and perform substantive procedures to address assessed risks of material misstatement at the assertion level. The auditor may determine that performing only substantive procedures is appropriate, particularly when controls are weak, non-existent, or when it is more efficient to perform substantive procedures alone. Substantive procedures can independently provide sufficient and appropriate audit evidence at the assertion level without relying on tests of controls.

**Statement 2 Analysis:** This statement is **incorrect** due to imprecise terminology. The definition is flawed: tests of controls evaluate the **operating effectiveness of controls**, not the "operating effectiveness of the assertion level." The correct definition per SA 330 is: Tests of Controls are audit procedures designed to evaluate the operating effectiveness of **controls in preventing, or detecting and correcting, material misstatements at the assertion level**. Assertions themselves (existence, completeness, accuracy, cut-off, valuation, rights and obligations, and presentation and disclosure) do not have "operating effectiveness"—controls do. Tests of controls evaluate whether controls are designed and operating effectively to prevent or detect misstatements at each assertion level, but the statement's wording incorrectly describes what is bei…

Question 6

Statement 2: Written Representations do not include financial statements, the assertions within, or supporting books and records

Accepted Answer

**Answer: (A) or (B)** [Note: Options (A) and (B) appear identical; assuming standard formatting, the answer is the option stating "Only Statement 2 is correct"]

Statement 2 is **correct**. According to **SA 580 (Standard on Auditing - Written Representations)**, written representations are management confirmations about specific matters relevant to the audit, but they are explicitly distinct from and do not replace:

• The financial statements themselves
• The assertions embedded within the financial statements (existence, completeness, rights and obligations, valuation, presentation and disclosure)
• Supporting books of account and audit evidence (invoices, bank statements, minutes, etc.)

Written representations serve a specific purpose: obtaining confirmation on matters where corroborating audit evidence is difficult to obtain independently. They supplement, not substitute, other audit procedures and evidence. Management's representations must be evaluated alongside independent audit evidence and cannot be the sole source of audit assurance.

The distinction is fundamental to auditing standards—written representations are a separate audit evidence category that does NOT encompass the client's accounting records or financial statement assertions themselves.

Question 7

Examine with reasons (in short) whether the following statements are correct or incorrect. (Attempt any 7 out of 8)

Accepted Answer

Each statement is examined below with a finding of Correct or Incorrect and a brief reason.

**(i) INCORRECT.** The statement describes the **Self-Interest threat**, not Advocacy threat. Self-interest threat arises when an auditor or a member of the audit team could benefit, financially or otherwise, from a financial interest in an audit client. **Advocacy threat**, on the other hand, arises when an auditor promotes a client's position or opinion to a point where objectivity is compromised — for example, acting as an advocate in litigation or assisting in public offerings.

**(ii) INCORRECT.** **SA 240** (Indian equivalent of ISA 240), titled 'The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements', deals with the auditor's responsibility to identify and respond to risks of **material misstatement due to fraud** (fraudulent financial reporting and misappropriation of assets). It does not require the auditor to bring out cases of improper or personal interest of board members. That obligation arises under corporate governance and company law frameworks, not SA 240.

**(iii) INCORRECT.** An effective **Internal Control** system greatly assists the auditor in developing an **Audit Strategy**. As per **SA 315** ('Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment'), the auditor's understanding of internal controls directly influences the nature, timing, and extent of planned audit procedu…

Question 8

The auditor can perform the following procedures to identify litigation and claims of Venue Ltd -

Accepted Answer

**Answer: (C)**

According to SA 501 (Audit Evidence - Specific Considerations for Selected Items), the auditor shall obtain audit evidence regarding litigation and claims of an entity through specific procedures: (i) inspecting legal correspondence and files maintained by the entity, (ii) making inquiries of the entity's legal counsel, and (iii) reviewing minutes of meetings of those charged with governance. Option (C) directly addresses two of these critical procedures—reviewing minutes of meetings of those charged with governance and correspondence between the entity and external legal counsel. While options (A) and (B) are supportive audit procedures, option (C) represents the standard procedures specifically mandated by SA 501 for identifying litigation and claims.

Question 9

Negative confirmation requests require the third party to respond in the following cases -

Accepted Answer

**Answer: (B)**

Negative confirmation requests require the third party to respond **only if there is disagreement** with the information provided by the auditor. Under negative confirmation, the third party is instructed to respond only if they do not agree with the stated balance or transaction details. Non-response is treated as evidence of agreement with the auditor's assertion. This is in contrast to positive confirmation, where the third party is required to respond in all cases—whether they agree or disagree.

Question 10

When audits determine deficiencies and report on internal controls, he determines the significant financial statement assumptions that are affected by ineffective controls in order to evaluate the effect on control risk assessments and strategy for the audit of the financial statements. Explain.

Accepted Answer

When auditors identify deficiencies in internal controls during an audit, they must systematically evaluate the impact on financial statement assertions to inform their audit strategy.

**Determining Affected Financial Statement Items**: The auditor first identifies which significant financial statement balances, classes of transactions, and related assertions are vulnerable to the identified control deficiency. For example, a weak segregation of duties in revenue processing affects the completeness, accuracy, and authorization assertions related to sales and receivables. The auditor traces the deficiency through the system to pinpoint vulnerable account balances and transaction classes. This requires understanding the control environment and how the deficiency could allow errors or fraud to occur undetected.

**Evaluating Control Risk**: Control risk represents the risk that a material misstatement will not be prevented or detected by the client's internal controls. When control deficiencies exist in systems affecting a financial statement item, the auditor assesses control risk as high for those specific assertions. A more severe or pervasive deficiency increases control risk; conversely, compensating controls may mitigate it. The auditor documents this assessment for each significant account and transaction cycle.

**Impact on Audit Strategy**: The audit strategy is modified based on assessed control risk. Higher control risk necessitates reduced reliance on internal contr…

Question 11

Describe new norms of IT systems. If not mitigated, could have an impact on audit.

Accepted Answer

**New Norms of IT Systems** refer to emerging standards, frameworks, and practices governing information technology infrastructure, data management, and digital operations in organizations. These include cloud-based systems, AI-driven processes, cybersecurity protocols, data privacy regulations, and automated workflows. Key norms encompass GDPR compliance, ISO 27001 information security standards, cloud service level agreements (SLAs), real-time data processing, blockchain applications, and automated control environments.

**Characteristics of New IT Systems:**
Organizations are transitioning from legacy systems to integrated digital ecosystems. This includes adoption of Software-as-a-Service (SaaS), cloud computing, advanced cybersecurity measures, and automated data analytics. New norms establish requirements for data governance, business continuity planning, IT governance frameworks, and regulatory compliance (e.g., data protection laws).

**Impact on Audit if Not Mitigated:**

**1. Control Environment Risks** – If organizations fail to establish robust IT controls, auditors face challenges in assessing the effectiveness of the control environment under SA 315. Inadequate access controls, segregation of duties in automated systems, and weak change management processes increase audit risk and may prevent the auditor from obtaining sufficient appropriate audit evidence.

**2. Data Integrity and Authenticity** – Unmitigated IT risks compromise data integrity. Auditors cannot …

Question 12

The trust and corporate governance issues in 2008 resulted in [text continues but not fully legible in image]

Accepted Answer

**Unable to provide complete answer**: The question text appears incomplete in the provided image. The question starts with 'The trust and corporate governance issues in 2008 resulted in [text continues but not fully legible in image]'. To solve this question accurately, please provide the complete question text including what the 2008 issues specifically 'resulted in' and any specific scenarios or multiple parts (a), (b), (c) if applicable. The 2008 global financial crisis did have significant implications for corporate governance globally, including regulatory reforms like Dodd-Frank, enhanced board independence requirements, and strengthened risk management frameworks, but the specific focus of this ICAI question needs to be clarified from the complete question statement.

Question 13

Statement 2: A response that indicates difference between information requested to be confirmed and contingent liability records and information provided by the confirming party is a case of Exception.

Accepted Answer

**Answer: (B)** Only Statement 2 is correct

**Statement 2 Analysis:** The statement correctly defines an **exception** in the context of confirmation procedures. According to **SA 505 (Auditor's Use of Confirmations)**, an exception is any difference or discrepancy between the information the auditor requested to be confirmed (based on the client's records, such as contingent liability records) and the information actually provided by the confirming party in their response. When a third party confirms information that differs from what is recorded in the client's books, this constitutes an exception and requires audit investigation and follow-up. The statement accurately captures this fundamental principle of confirmation auditing.

**Note on Question Completeness:** Statement 1 is not provided in the question text. This response evaluates only Statement 2 as presented. If Statement 1 were available, the final answer option might differ (e.g., if Statement 1 were also correct, the answer would be option (C)). However, based on the information provided, Statement 2 is factually correct per SA 505 standards.

Question 14

The auditor shall make a report to the members of the company on the accounts examined by him. Explain with reference to the relevant provisions of the Companies Act, 2013.

Accepted Answer

**Auditor's Report to Members under the Companies Act, 2013**

Under **Section 143 of the Companies Act, 2013**, the auditor is mandated to submit a comprehensive report to the members of the company on the accounts examined. This report is a critical assurance document that provides credibility to the financial statements.

**Primary Requirements (Section 143(2)):**

The auditor's report must contain the following mandatory elements: (a) A statement whether the auditor has obtained all information and explanations required for the audit and whether the audit was conducted in accordance with Standards on Auditing (SA); (b) Whether, in the auditor's opinion, the financial statements present a true and fair view of the company's financial position as on the balance sheet date and profit/loss for the period; (c) Whether the accounts are in agreement with the books of accounts; (d) Comments on financial statements, adequacy of internal financial controls over financial reporting, and compliance with accounting standards; (e) The auditor's observations on the financial position and profit/loss; (f) Any other matters arising from the audit.

**Additional Reporting Obligations (Section 143(3)):**

The auditor must report on the adequacy and operating effectiveness of internal financial controls over financial reporting for all companies. For **listed companies**, the auditor shall identify and communicate **key audit matters (KAM)** — those matters that were of most significance dur…

Question 15

Discuss the reporting requirements as per CARO 2020; regarding:
(i) internal and stipulated statutory dues and
(ii) internal audit system of the company

Accepted Answer

As per **Paragraph 3(ix) of CARO 2020**, the auditor shall report whether all amounts **required by law to be deposited or withheld** during the year have been properly deposited or withheld with the appropriate authorities. The major statutory dues covered include: **Provident Fund (PF)** under the Employees' Provident Fund Act, 1952; **Employees' State Insurance (ESI)** under the ESI Act, 1948; **Income Tax** including Tax Deducted at Source (TDS) and Tax Collected at Source (TCS); **Goods and Services Tax (GST)** under the CGST/SGST/IGST Acts, 2017; **Professional Tax** and other state-level levies; **Labour law dues** such as Employee compensation and welfare cess; and **Excise and Customs duties** where applicable. The auditor's reporting requirement is to state: (a) whether all statutory dues were timely deposited/withheld; and (b) if not, the **extent of default with the specific amount and period** to which the default relates.

As per **Paragraph 3(i) of CARO 2020**, the auditor shall report on whether the company has **an internal audit system commensurate with the size and nature of its business**. The auditor must assess whether an **internal audit function exists** and adequately covers significant accounting and operational areas. The **scope and extent of internal audit** should be appropriate to the company's complexity, size, and risk profile, encompassing financial controls, operational efficiency, and regulatory compliance. The internal audit should be **in…

Question 16

What are the applicants required to be made by the company as per Schedule II (Part I) to Companies Act, 2013?

Accepted Answer

**Schedule II (Part I) to the Companies Act, 2013** prescribes mandatory **disclosures to be made in the Board's Report**. These disclosures ensure transparency and governance compliance. The principal disclosure requirements are:

**Extract of Annual Return**: Companies must include particulars regarding directors, key managerial personnel (KMP), changes in directors and KMP during the financial year, and their remuneration details.

**Board Meetings and Committee Meetings**: Details of the number of Board meetings held, composition of the Board, audit committee meetings, nomination and remuneration committee meetings, and other statutory committees as applicable.

**Performance Evaluation**: Result of the performance evaluation of directors, board, and committees conducted during the financial year.

**Energy Conservation and Technology Absorption**: Particulars regarding conservation of energy, steps taken for technology absorption, and research and development activities undertaken by the company (or a statement that none were undertaken).

**Foreign Exchange Earnings and Outgo**: Total foreign exchange earned and spent during the financial year, including export and import of goods and services.

**Corporate Social Responsibility (CSR)**: As per Section 135, details of CSR policy, composition of CSR committee, amount spent on CSR activities, and amount unspent (if any), with justification for non-compliance if applicable.

**Particulars of Employees**: Disclosure as per …

Question 17

Which statement best describes related party transactions are common: (i) Many related party transactions are the normal course of business. (ii) Related party transactions may not be conducted under normal market terms and conditions. (iii) In some circumstances, related party transactions may give rise to higher risks of material misstatement.

Accepted Answer

**Answer: (C)**

All three statements are correct. **Statement (i)** is accurate because related party transactions are indeed a normal and frequent part of business operations—companies regularly transact with subsidiaries, parent entities, associates, and other related parties as part of their ordinary course of business. **Statement (ii)** is correct because a defining characteristic of related party transactions is that they may deviate from arm's length pricing and conditions; terms offered to related parties often differ materially from those that would be negotiated with independent third parties, creating a risk of non-market pricing. **Statement (iii)** is also correct because related party transactions are recognized as an area of inherently higher audit risk. The lack of competitive pressure, potential for non-arm's length terms, inadequate disclosures, and the possibility of management override all contribute to elevated risks of material misstatement in financial statements.

Question 18

The overall audit strategy and the audit plan remain the ___ responsibility

Accepted Answer

**Answer: (A)**

The overall audit strategy and the audit plan remain the **auditor's** responsibility. As per SA 300 (Planning an Audit of Financial Statements), the auditor is responsible for developing an overall audit strategy and a detailed audit plan in accordance with the Standards on Auditing. This responsibility is fundamental to maintaining auditor independence and professional judgment. While the auditor may consult with management and those charged with governance for information and coordination purposes, the ultimate responsibility for designing, implementing, and documenting the audit strategy and plan vests solely with the auditor. The auditor must exercise independent professional judgment in assessing risks, determining materiality, and planning audit procedures.

Question 19

When are following considered as non performing as per the RBI guidelines?
(i) Inventories
(ii) Travel advances & stock

Accepted Answer

**Non-Performing Assets (NPAs) Classification - RBI Guidelines**

The RBI guidelines specify when advances are classified as NPAs based on the nature of the facility and the period of non-performance. The classification timelines for inventories and travel advances are as follows:

**(i) Inventories:** Inventories (raw materials, semi-finished goods, finished goods, or stock) are classified as NPA when they remain unsold or uncleared for a specified period depending on the type of inventory:

• **Perishable goods**: Classified as NPA if unsold for **180 days or more** from the date of the advance.

• **Other goods/Non-perishable items**: Classified as NPA if unsold for **365 days or more** (one financial year) from the date of the advance.

The distinction is based on the nature of goods because perishable items lose value faster and have higher risk of obsolescence.

**(ii) Travel Advances & Stock:** Travel advances are advances granted to employees or borrowers for travel purposes. These are classified as NPA when they remain:

• **Unadjusted/Outstanding for 90 days or more** from the date of issue without adjustment against actual travel expenses or repayment.

Travel advances follow the standard NPA classification period as per general RBI guidelines. If the advance is not adjusted or settled within 90 days, it becomes a Non-Performing Asset and must be classified accordingly in the bank's financial statements and regulatory returns.

Question 20

Explain policy and set all the modes of creation of security with respect to advance created by a bank.

Accepted Answer

**Policy of Security Creation**: Banks create securities to protect their interests in advances, minimize credit risk, and ensure recovery of loans. The policy is grounded in the principle that banks must safeguard depositors' funds by obtaining adequate security against all advances above certain thresholds, as mandated under the Banking Regulation Act, 1949 and RBI guidelines.

**Modes of Creation of Security with respect to Bank Advances**:

**1. Pledge**: Transfer of possession of movable goods to the bank as security. Under Sections 172-181 of the Indian Contract Act, 1872, pledge involves transfer of actual or constructive possession of goods. The pledgor retains ownership while the bank acquires a security interest. Commonly used for securities, commodities, and stock-in-trade.

**2. Hypothecation**: Transfer of right to goods without transfer of possession. Under Section 120 of the Indian Contract Act, 1872, goods remain with the borrower but the bank acquires a charge on them. The bank has priority claim on sale proceeds. Widely used for advances against stock, vehicles, and machinery where physical possession is impractical.

**3. Mortgage**: Security interest in immovable property created under Sections 58-100 of the Transfer of Property Act, 1882. Transfer of interest in property to secure debt without transfer of possession. The mortgagor retains right of redemption. Includes legal, equitable, and usufruct mortgages. Used for property, land, and building securiti…

Question 21

The auditor has no obligation to perform any audit procedures regarding the financial statements after finalizing the auditor's report; however, even after the date of the auditor's report, the auditor may become aware of facts that existed at the date of the auditor report. If the auditor has become aware of such facts, the auditor has a duty with regards to

Accepted Answer

**Answer: (A)**

When the auditor becomes aware of facts after the date of the auditor's report that existed at the date of the auditor's report, the auditor's responsibility is clearly outlined in **SA 560 - Subsequent Events**. According to SA 560, paragraph 13, the auditor shall discuss the matter with **management** and, **where appropriate, those charged with governance**. The auditor must then determine whether the financial statements need to be amended and, if management amends them, perform necessary audit procedures and provide an updated report. Option (B) regarding disclosure to NFRA is not a general obligation under SA 560, and Option (C) is less precise than the actual requirement to discuss and determine amendments rather than merely inquire about management's intentions.

Question 22

[term] refers to the record of audit procedures performed, relevant audit evidence obtained, and conclusions the auditor reached.

Accepted Answer

**Answer: (C)** Audit Documentation refers to the record of audit procedures performed, relevant audit evidence obtained, and conclusions the auditor reached. This is defined in SA 230 (Standard on Auditing), which explicitly addresses the auditor's responsibility to prepare and maintain adequate audit documentation of sufficient quality.

Question 23

Which of the following is incorrect:

Accepted Answer

**Answer: (A) [or (B) – both are identical]**

Options (A) and (B) both contain an **incorrect statement**. They claim that auditors obtain **absolute assurance** that financial statements are free from material misstatement. This directly contradicts SA 200 (Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing).

SA 200 explicitly requires auditors to obtain **reasonable assurance**, not absolute assurance, about whether financial statements are free from material misstatement. Absolute assurance is not achievable in auditing due to inherent limitations such as sampling, the nature of audit evidence, potential management override of controls, and the persuasive (not conclusive) nature of audit procedures.

Option (C) is **correct**. Per SA 200 and SA 240 (The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements), auditors must maintain professional skepticism throughout the audit, including at the assertion level when evaluating whether specific assertions in the financial statements are supported by sufficient, appropriate audit evidence.

Note: The duplication of options (A) and (B) appears to be a question error. The intended answer should identify the statement about "absolute assurance" as incorrect.

Question 24

In case of Frauds involving amount less than INR 1 crore, the auditor should report to the -

Accepted Answer

**Answer: (C)**

For frauds involving an amount less than INR 1 crore, the auditor is required to report to the **Bank's Board/Audit Committee**. This is mandated under SA 240 (The Auditor's Responsibilities Relating to Fraud in an Audit of Financial Statements) and RBI guidelines for scheduled commercial banks. The auditor must communicate such frauds through the audit report to the Board or Audit Committee. Frauds of INR 1 crore and above require immediate reporting to the Central Government (Secretary, Ministry of Corporate Affairs), RBI, and Central Bureau of Investigation, making option (C) the correct choice for smaller-value frauds.

Question 25

Mrs Reema has availed a Personal Loan for the Purpose of INR 5 lakhs and a Vehicle Loan to purchase a vehicle worth INR 2 lakhs. She is repaying INR 5 lakhs of the Active Loan but has not made any additional payment to the Personal Loan. In such case, which of the following deduction should be categorized as NPA?

Accepted Answer

**Answer: (B)**

A Non-Performing Asset (NPA) is classified on a **loan-by-loan basis**, not on a customer-wide basis. According to RBI prudential norms, a loan becomes NPA when the borrower has not made any payment (interest or principal) for 90 days or more from the due date.

In Mrs. Reema's case:
- **Personal Loan (₹5 lakhs)**: No payments made → Falls into arrears and becomes NPA
- **Vehicle Loan/Active Loan (₹2 lakhs)**: Payments are being made regularly → Remains performing asset

The key principle is that the classification of a loan as NPA depends solely on the repayment status of that specific loan, not on the customer's overall payment record or defaults on other loans. Since Mrs. Reema is repaying the Vehicle Loan, it cannot be classified as NPA even though she has defaulted on the Personal Loan.

Question 26

After all necessary expenditure has been incurred and the accounts are closed, the Appropriation Entry is passed in the -

Accepted Answer

**Answer: (A)**

In Indian government accounting, after all necessary expenditure has been incurred and the accounts are closed, the Appropriation Entry is passed in the **Consolidated Revenue Account (CRA)**. The CRA is the primary account that records the appropriation of funds authorized by Parliament and tracks how those appropriated amounts have been spent during the financial year. The appropriation entry formally adjusts the CRA to reflect the actual expenditure against the appropriated amount, completing the cycle of authorization and execution of government expenditure.

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