Which of the following quality is required in an auditor to safeguard his/her ability to form an audit opinion without being affected by any influences?
Auditor is required to have an 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. 1. Independence - Maintain impartiality and keep actions and reporting bias free without any outside influence. The auditor should not have any fiduciary relationship with the client, so as to be able to give an independent view on the financial statements. 2. Integrity- Withstand pressure that may be exerted and take care to comply with any legal requirements. 3. Fair representation - Present all results fairly and report significant concerns. 4. Due professional care - Due diligence, due care and reasoned judgements in every situation 5. Confidentiality- Keep information secure and protect confidential and sensitive information. do not divulge sensitive information of client to third party. 6. Objectivity and Evidence- based - auditing should follow fact-based approach to reach reliable conclusions
A number n when divided by 6, leaves a remainder 3. What will be the remainder when (n2 + 5n + 8) is divided by 6?
The greatest number that will divide 398, 437 and 5425 leaving 7, 12 and 2 as remainders, respectively, is:
The largest three-digit number which gives the same remainder 1 when divided by 4, 9, 6 is:
What are the last two digits of 56283 x 141283 × 125254?
18 is divided into three parts which are in arithmetic progression (A.P.) in such a way that the sum of their square is 158. Find the square of the sum
The difference between the two numbers is 1980. The quotient and remainder are respectively 20 and 4 when the larger number is divided by the smaller on...
If the 6-digit number 1344AB is divisible by 3, 7, and 11, then what is the value of A + B?
Find the greatest number 23a68b, which is divisible by 3 but NOT divisible by 9.