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4392 Previous Year Questions • 2016–2026 • Prelims, Mains, Essay, Optionals
Topic:[APFC] 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.6 PYQs
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EPFO APFC - General Ability Test
3 shown2025•EPFO APFC•General Ability Test•Q.108
Which one of the following statements about audit documentation is not correct?
Accountancy & AuditingMedium
2025•EPFO APFC•General Ability Test•Q.109
In the context of auditing, the primary objective of vouching is:
Accountancy & AuditingMedium
2025•EPFO APFC•General Ability Test•Q.110
Which one of the following is not the objective of verification in auditing?
Accountancy & AuditingMedium
EPFO APFC - General Studies
2 shown2023•EPFO APFC•General Studies•Q.108
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
Accountancy & AuditingMedium
2023•EPFO APFC•General Studies•Q.109
109. Which of the following sets the scope,
timing and direction of the audit, and
guides the development of the more
detailed audit plan?
Accountancy & AuditingMedium