When a transaction has not been recorded in the books of account either wholly or partially such errors are called . . . . . . . .

Consider the following elements:
1. Scope of audit
2. Validity of appointment
3. Knowledge about business
4. Instruction to client
5. Division of work among audit clerks
The correct sequence of these elements for the commencement of a new audit will be

A. 2, 1, 3, 4, 5

B. 1, 2, 3, 4, 5

C. 5, 1, 4, 3, 2

D. 4, 1, 3, 2, 5

Auditing and accounting are concerned with which of the following financial statements?

A. Auditing uses the theory of evidence to verify the financial information made available by accountancy

B. Auditing lends credibility dimension and quality dimension to the financial statements prepared by the accountant

C. Auditor should have a thorough knowledge of accounting concepts and convention to enable opinion on financial statements

D. All of the above

What is the first stage of energy audit?

A. Survey

B. Report

C. Checking

D. Preparation

In how many days from the registration, the first Auditor of the Company be appointed?

A. 10

B. 20

C. 30

D. 60