Senior Article Assistant

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Senior Article Assistant Interview Questions and Answers

Updated 30 Aug 2024

Q1. What are the standard on auditing

Ans.

Standards on Auditing are guidelines and procedures followed by auditors while conducting audits.

  • Standards on Auditing provide a framework for auditors to ensure the quality and consistency of their work.

  • They help auditors in planning, performing, and reporting on audits.

  • Examples include International Standards on Auditing (ISA) issued by the International Auditing and Assurance Standards Board (IAASB).

Q2. What are the journal entries

Ans.

Journal entries are recordings of financial transactions in a company's accounting system.

  • Journal entry for revenue recognition: Debit Accounts Receivable, Credit Revenue

  • Journal entry for expenses: Debit Expense, Credit Accounts Payable

  • Journal entry for depreciation: Debit Depreciation Expense, Credit Accumulated Depreciation

  • Journal entry for inventory purchase: Debit Inventory, Credit Accounts Payable

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