Question
__________ refers to the attitude that includes a
questioning mind and a critical assessment of audit evidence. Refer to the following information to answer the next 4 questions (Q23 to Q26) Audit is the examination or inspection of various books of accounts by an auditor followed by physical checking of inventory to make sure that all departments are following documented system of recording transactions. It is done to ascertain the accuracy of financial statements provided by the organisation. Audit can be done internally by employees or heads of a particular department and externally by an outside firm or an independent auditor. The idea is to check and verify the accounts by an independent authority to ensure that all books of accounts are done in a fair manner and there is no misrepresentation or fraud that is being conducted. All the public listed firms have to get their accounts audited by an independent auditor before they declare their results for any quarter.Solution
As per the SA 200, the key requirements of an Independent Auditor include: ·        Professional Judgement ·        Ethical requirements ·        Professional Skepticism ·        Sufficient Appropriate Audit Evidence and Audit Risk Professional Skepticism – attitude that includes a questioning mind, being alert to conditions which may indicate possible misstatement due to error or fraud and a critical assessment of audit evidence. Alertness is required with respect to Contradictory audit evidence, reliability of documents, conditions indicating possible fraud, circumstances requiring audit procedures in addition to those suggested in SAs.
 The United Nations General Assembly (UNGA) has declared 2023 as the International Year of Millets (IYM). The leading country in millet production is
Sugarcane is a heavy feeder crop but higher doses of nitrogen during ripening stage, ____ the sucrose content in maturing cane.
The gene responsible for dwarfing in rice is
Hypothesis of no difference between the sample mean and population parameter be called as
The fruit of mustard is termed as
Among the cationic and anionic form of Nitogen, which form of Nitrogen is most preferred for plant uptake.
The four principles of organic farming do not include
Which of the following disease is not caused by nematode?Â
 Most effective induced mutagenic agents is
The largest exporter of floricultural in the world is ……………………
