991.It is important for the auditor to identify the areas which involves—–, so that the audit can be planned in such a way that overall audit risk will be less.
A.Lesser audit risk
B.Great audit risk
C.Inherent audit risk
D.Zero percent audit risk

992.While laying down an audit plan the auditor shall assess the effectiveness of-
A.Accounting system
B.System of internal controls
C.Both (a)and (b) above
D.External controls on the operations of the entity

993.The nature and extend of audit evidence will vary-
A.in different auditing situations
B.In different accounting situations
C.Indifferent managing situations
D.from one organisation to another organisation

994.An audit programme is a set of ——— which are to be followed for proper execution of audit.

995.The prepared audit program may be——— if needed in accordance with the prevailing circumstances.

996.An audit program largely depends on the-
A.Size of the business activities
B. Size of the documents and record
C. Size of the auditing staff
D. Size of the organization and other relevant factors.

997. Minimum essential work to be done is ———and rest is according to circumstances.
A.Standard programme
B.General programme
C.Essential programme
D.Relevant programme

998.There is no——– applicable for all situations.
A.Relevant audit programme
B.Actual audit programme
C.Written audit programme
D.Standard audit programme

999.Audit programme is documented in the ——–,which are the official rrecord that contains the planning and execution of the audit agreement.
A.Audit plan
B.Action plan
C.Audit and action plan
D.Audit working papers

1000.Audit programmes helps in ensuring that all important areas are appropriately covered during.
D.Accounting and auditing