CA Final MCQ In mcq number 208 answer should have been option A as an auditor cannot detect non compliance even after conducting audit as per sas and in mcq number 215 answer should have been option C as it was limitation due to circumstances?


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3 answers

Ravi Staff January 28, 2019

Paragraph 27 form SA 250
27. If the auditor is unable to determine whether non-compliance has occurred because of limitations imposed by the circumstances rather than by management or those charged with governance, the auditor shall evaluate the effect on the auditor’s opinion in accordance with SA 705.
SA 705 means Qualification / Adverse / Disclaimer
Here Qualification and Disclaimer are relevant


sir please also clarify mcq number 208

Ravi Staff March 14, 2019

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