71. While observing a client's annual physical inventory, an auditor conducted test counts for certain test counts were higher than the recorded quantities in the client's perpetual records. This situation could be the result of the client's failure to record:
72. If in a company, the work of one person is complementary to the work of another, then it is related to
73. Which of the following is NOT a reason for fraud?
74. Test checking should not be applied to-
75. Which of the following is a primary voucher:
76. Which of the following audits is exclusively done by Company Secretary?
77. Auditor has to submit the audit report to:
78. A company has bought patents. Which of the following methods is most suitable for providing depreciation on them?
79. Cost audit of a company under Section 233 B can presently be conducted by
80. If a company auditor does something inappropriate in his performance of duty which causes the financial loss to the company, he shall be held guilty
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