12)Substantive procedure comprises of ____________

a.

Test of control and test of details.

b.

No trial Test and Test of details

c.

Document trial and test of details

d.

Test of details and analytical procedure.

13)Sufficiency is the measure of the _____ of audit evidence.

a.

Quality

b.

Sufficient

c.

Appropriateness

d.

Quantity

14)The auditor considers materiality from the point of ___________

a.

individual account balance

b.

Overall financial information and individual account balance

c.

Overall financial information

d.

Past experiences

15)When going concern assumption is appropriate, Auditor's opinion should be:

a.

Modified opinion

b.

Adverse opinion

c.

Unmodified opinion

d.

disclaimer opinion