The 'Threats to Independence' include: MCQ with Answer and Explanation

The 'Threats to Independence' include:
A. Only intimidation
B. Only self-interest
C. Self-interest, self-review, advocacy, familiarity, and intimidation threats
D. No threats
Answer: Option C
Solution (By JKSSB Mock Tests)
The Code identifies five categories of threats.

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Practice More Accountancy and Book Keeping Questions

Question #1
A 'Debenture Redemption Reserve' is required to be created as per:
A. Income Tax Act
B. SEBI regulations
C. GST Act
D. Companies Act, 2013

Correct Answer: Option D


Explanation:
Companies Act 2013 requires creation of Debenture Redemption Reserve for debentures issued.

Question #2
The concept of 'Zero Base Budgeting' was introduced in India for government budgeting in:
A. 2000s
B. 1980s
C. 1990s
D. 1970s

Correct Answer: Option B


Explanation:
Zero Base Budgeting (ZBB) was introduced in India in the 1980s as a reform in government budgeting.

Question #3
A: Errors of principle do not affect the Trial Balance. R: Errors of principle involve recording a transaction in the wrong class of account. Choose the correct option.
A. A is true but R is false
B. Both A and R are true and R is the correct explanation of A
C. Both A and R are true but R is NOT the correct explanation of A
D. A is false but R is true

Correct Answer: Option B


Explanation:
An error of principle (e.g., treating a capital expense as revenue) violates accounting rules but keeps the debit and credit amounts equal. Therefore, the Trial Balance still agrees. R correctly explains the nature of the error.