S1: Audit is an independent examination of financial information. S2: Audit is conducted to express an opinion on the financial statements. Which statement(s) is/are correct? MCQ with Answer and Explanation

S1: Audit is an independent examination of financial information. S2: Audit is conducted to express an opinion on the financial statements. Which statement(s) is/are correct?
A. S1 only
B. Neither S1 nor S2
C. S2 only
D. Both S1 and S2
Answer: Option D
Solution (By JKSSB Mock Tests)
Audit is an independent, objective examination of financial statements and related data. The primary objective is to express an opinion on whether they present a true and fair view. Both statements are correct.

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Practice More Accountancy and Book Keeping Questions

Question #1
If a cheque of Rs 1,000 is issued but recorded in the cash column of the Cash Book instead of the bank column, what is the effect on the bank balance?
A. Bank balance in Cash Book is overstated by Rs 1,000
B. Cash balance is overstated
C. No effect on any balance
D. Bank balance in Cash Book is understated by Rs 1,000

Correct Answer: Option A


Explanation:
Since the bank column was not reduced (credited), the bank balance as per the Cash Book remains artificially high (overstated).

Question #2
A 'Suspense Account' is a:
A. Temporary account
B. Nominal account
C. Personal account
D. Real account

Correct Answer: Option A


Explanation:
Suspense account is a temporary account opened to make trial balance agree.

Question #3
If the current ratio is 2:1, which of the following transactions will increase the ratio?
A. Issued debentures
B. Purchased goods on credit
C. Sold goods on credit
D. Paid cash to creditors

Correct Answer: Option C


Explanation:
Selling goods on credit increases current assets (debtors) without affecting current liabilities, thereby increasing a current ratio that is already greater than 1.