(A) internal control

(B) internal check

(C) statutory audit

(D) internal audit

(A) flexible

(B) rigid

(C) oral and flexible

(D) oral

(A) none of the above

(B) detailed examination of all transactions

(C) investigation of all transactions

(D) detailed examination of selected transactions

(A) an audit technique

(B) audit in depth

(C) a compliance procedure

(D) reporting requirement

(A) before commencement of an audit

(B) after completion of an audit

(C) after submission of an audit report

(D) during the conduct of an audit

(A) to ensure that final accounts are prepared

(B) expression of an opinion on true and fair view of accounts

(C) to ensure the future viability of the enterprise

(D) detection and prevention of frauds and errors

(A) daily cash sales summary

(B) credit memos

(C) delivery challans

(D) sales department attendance record

(A) client and auditor

(B) auditor

(C) client

(D) equity shareholders

(A) an error of omission

(B) to reduce profits

(C) an error of commission

(D) affect on agreement of trial balance