431. Special audit is conducted at the order of the central government. Which section givers such powers?
A. Section 233(A).
B. section 233(B)
C. Section 242(A).
D. Section 242(B).

432. Who among the following can be appointed as special auditor by the central government?
A. The statutory auditor.
B. Chartered accountant in practice.
C. Any chartered accounted who is not in practice.
D. Both (1) and (2).

433. As per C & AG Act, 1971 the tenure of the comptroller and Auditor General is ______ a. four years.
A. four years.
B. five years.
C. six years.
D. seven years.

434. The part of Government Audit which is concerned with examining whether the money has been spent for the purpose specified in Appropriation Act is called _____________.
A. audit of sanctions
B. audit of provisions of funds.
C. audit of rules and orders.
D. audit of financial property.

435. Audit of transactions does not include __________.
A. propriety audit.
B. efficiency cum performance audit.
C. audit of receipts.
D. audit of expenditure.

436. The income tax department has sent MR. X refund of Advance tax. The government Auditor detected this while conducting ____________.
A. audit of expenditure.
B. performance audit.
C. audit of stores and stock.
D. audit of receipts.

437. Audit of rent, deposits and remittances does not cover ____________.
A. audit of borrowings.
B. audit of amortization of debt.
C. Audit of sanctions.
D. remittance audit.

438. Audit reports on PSU are ____________.
A. submitted to the president/governor for being laid before the parliament
B. sent to concerned ministries/departments.
C. submitted to bod of concerned psu.
D. submitted to pwd department.

439. Who among the following is eligible to be appointed as an audit of Government Company?
A. A chartered accountant in practice.
B. A chartered accountant whether in practice or not.
C. An auditor appointed by the A & AG.
D. An unsound mind person.

440. The statutory auditor of a Government Company submits his report to _________.
A. the BOD of the company
B. the C & AG.
C. the legislature.
D. the company secretary.

NOTE
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