EPFO APFC • General Studies • 2023 • Q.108
Accountancy & AuditingMedium
108. Which one of the following aspects is not
covered in audit?
(a) Examination of the system of
accounting and internal control
{b) Preparation of books of accounts
(c)
Reporting
to
the
appropriate
person/body
(d) Verification of the authenticity and
validity of transactions
Syllabus Connection
Auditing: Nature, objectives & basic principles of auditing, internal audit vs. external audit, internal control systems & audit trail, audit procedures, verification and valuation of assets and liabilities. (APFC)
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