pathfinder - The Institute of Chartered Accountants of Nigeria

PATHFINDER9. Threats which may affect compliance with ethical rules could be eliminated by………..................10. Tests of specific balances in the balance sheet is …………………………….11. The type of audit evidence obtained by checking the mathematical accuracy ofdocuments and records is known as ……………………………….12. If there is vacancy in the office of an Auditor of a company,a …………………… can actas auditors13. Accounting standards are not law, but they have the effect of law since departure fromthem attracts sanctions from …….………………………14. According to section 334 of the Companies and Allied Matters Act CAP C20 LFN 2004,preparation of financial statements is specifically imposed on the Directors. Which partof these financial statements is NOT the direct responsibility of the Directors?15. The basis of accounting under which transactions and other events are recognized onlywhen cash or its equivalent is received or paid is known as …………………….16. Accounting as it is known today, developed in ……………………….. and introducedinto Nigeria by the …………………..17. Warrants that authorize the Accountant-General of the Federation to release funds toMinistries, Departments and Agencies are issued by the………………………18. Structured Query Language (SQL) is a type of ……………………………19. Audit queries raised by an Internal Auditor in the public service are called…………………..20. The term used to alter the appearance of the balance sheet before the year-end date is………………………………….INTERMEDIATE EXAMINATION - NOVEMBER 201145