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Live Webinar by ICAI for CA Students on 23rd Jan 2022

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Swara Musical Instruments Private Limited was incorporated on 10th
October, 2018 by converting existing partnership firm into company.
Sohini and Mohini became the promoters of the company. Sohini’s
premises which was rented out to the partnership firm was to be used
as the registered office. Mention the documents which need to be filed…Read More

MNO Ltd. is a company engaged in the manufacture of Kids toys. The
company sells its goods on credit basis. M/s. Ajay Vijay & Associates
have been appointed as statutory auditors of MNO Ltd. for the FY 2019-
20. During the course of audit, CA Ajay, the engagement partner asks
the management about the email addresses of trade receivables of…Read More

Which of the following is the responsibility of the auditor:

(a) Preparation and presentation of the financial statements in
accordance with applicable financial reporting

(b) Design, implementation and maintenance of internal controls

(c) Express an opinion on the Financial Statements

(d) To obtain limited assurance.