B.Com 3rd Year Auditing Online Test

33. The liability of a company auditor is determined by –

32. Indian Penal Code (IPC) provides for punishment false certificate under section –

31. When company auditor is held liable for civil liability –

30. Auditor is held liable for third party in case of –

29. The liabilities for assistants negligence is –

28. Liability of a honorary auditor is –

27. If third party suffered any loss due to negligence auditor then he will be –

26. Disclosure of secret information by auditor is –

25. To present doubtful report knowingly is –

24. Destruction of vouchers by Auditor is –

23. Taking the bribe during the audit course is –

22. Not to perform the work carefully and efficiently is –

21. When an auditor is punishable by Penalty Imprisonment or both, such liability is called –

20. Not to detect errors and fraud is –

19. The liability of an auditor can be –

18. An auditor may be penalised by an imprisonment falsification in accounts for a maximum period of –

17. An auditor of a company is held responsible for which type of liability when he does not co-operate the appointing officer by the Central Government u/s 240 for the investigation –

16. If an auditor is found guilty of falsification of a company books, he will incur –

15. If an auditor has misapplied money of the company, he may be held liable for –

14. When an auditor wilfully makes a false statement in report, it is termed as –

13. When auditor not disclosed the misuse of funds by management, it is termed as –

12. Not to disclosed true financial position of the company to the shareholders is termed as –

11. When an error takes place on believing the certificates of responsible officers, then auditor –

10. In which case auditor was held liable for negligence checking the wage sheet –

9. In which case auditor was held liable for negligence for not verifying the cash in hand –

8. In which case auditor is held responsible for negligence for distributing dividend out of capital –

7. Damage will be recovered from auditor for misfeasance only in case when it is proved –

6. Auditor is held responsible for compensation if it is proved that –

5. Mere negligence of duty, unless there is a resultant loss, the auditor will be –

4. In which condition auditor is held liable when negligence of duty is proved –

3. When an auditor do not perform his duty with reasonable care and prudently, it is termed as –

2. When the auditor do not perform his work under his duty, it is termed as –

1. Civil liability of an Auditor includes –