CA Intermediate Auditing and Assurance Test Series-19

Test Preparation on CA Intermediate Auditing and Assurance Test Series-19

1.

SAE 3402 deals with the assurance engagement carried on by a professional accountant to report on controls at a _______.

1Manufacturing organization
2Service organization
3Trading organization
4All of the above

2.

Before agreeing to accept or continue an engagement, the service auditor should, _________

1Determine the capabilities and competence of the service auditor to perform the engagement
2The scope of engagement and the service organization‟s description of its system will be useful to the user entities and their auditor
3Criteria used to prepare the description of service organization‟s description of its system will be suitable and available to user entities and their auditor
4All of the above

3.

If the service organization does not provide the written representation of control design deficiency, the service auditor shall _____ as per SAE3402.

1Give an adverse opinion
2Give a disclaimer of opinion
3Withdraw from service engagement
4Obtain legal advise

4.

Service auditor should maintain the ________ until its retention period.

1Professionalism
2Documentation
3Evidence
4Procedure

5.

As per SAE 3420, ______ should access appropriateness of source of information.

1Audit
2Responsible Party
3Management
4Practitioner

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