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Most Asked Interview Questions

The document provides a comprehensive guide for preparing for a CA Article interview, outlining key behaviors such as punctuality, politeness, and positivity. It includes a list of potential interview questions across various topics, including audit principles, taxation, accounting standards, and corporate laws. Additionally, it offers general personal questions to help candidates articulate their strengths and motivations.

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vaishali.tiwari031002
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16 views8 pages

Most Asked Interview Questions

The document provides a comprehensive guide for preparing for a CA Article interview, outlining key behaviors such as punctuality, politeness, and positivity. It includes a list of potential interview questions across various topics, including audit principles, taxation, accounting standards, and corporate laws. Additionally, it offers general personal questions to help candidates articulate their strengths and motivations.

Uploaded by

vaishali.tiwari031002
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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HARSHIT JAIN

Ace Your
Interview
Top Questions for tackling your CA Article interview
HARSHIT JAIN 1 BE PUNCTUAL.
Enter the meeting link ahead of time
and re-test your setup.

Interview
2 BE POLITE.
Greet your interviewer professionally
and amicably using their correct title.

Proper 3 BE PREPARED.
Expect both easy and challenging questions
and respond to them honestly.

Establish a connection 4 BE POSITIVE.


with your interviewer. Nothing beats a positive attitude and atmosphere,
so be approachable. Don't forget to smile!
Audit
What are the fundamental principles governing an audit?
Differentiate between internal audit and statutory audit.
Explain the concept of audit assertions. Can you name some assertions
relevant to balance sheet items?
How do you verify the existence and valuation of inventory during audit?
What are substantive audit procedures? Give examples.
How would you do revenue audit if it is assigned to you?
What is the audit procedure for verifying depreciation on Property, Plant,
and Equipment?
What are the key components of an audit report as per SA 700?
Explain the concept of Materiality and how it affects audit planning.
How do you identify and address threats to auditor independence?
Taxation (Income Tax + GST)
Explain the concept of residential status and its impact on total income.
Explain about few TDS Sections with rate and applicability?
How do you compute taxable income from salary with perquisites?
What is the concept of TDS? Give examples of common sections.
What is the difference between exempt income and deductions?
Define composite and mixed supply under GST.
What is input tax credit and conditions for availing it?
What are the due dates for filing returns under Income Tax and GST?
Explain the reverse charge mechanism in GST.
What are Due dates for TDS, TCS, ITR, GST Returns?
State some RCM Entries?
Accounting
How is depreciation accounted for as per AS 10?
What are the methods of inventory valuation as per AS 2?
Which Inventory valuation method you will prefer and why?
Explain the treatment of provisions and contingent liabilities under AS 29.
What is AS 13(Accounting for Investment)?
What is the difference between capital reserve and revenue reserve?
What is the treatment of goodwill in amalgamation as per AS 14?
Any IND AS?(try to say IND AS 115 & IND AS 2, READ these are easy)
Journal Entry for TDS?
How is borrowing cost capitalized as per AS 16?
What is deferred tax? How is it calculated as per AS 22?
Explain about fundamental accounting policy ?
Corporate & Other Laws
What are the different types of companies under the Companies Act, 2013?
What are the provisions relating to issue of shares at premium and discount?
Explain the concept of Limited Liability Partnership.
What is the role and responsibilities of an auditor as per Companies Act?
What is a prospectus? Differentiate between red herring prospectus and shelf
prospectus.
What is meant by corporate social responsibility under the Companies Act?
Applicability of Tax Audit ?
CARO 2020 Applicability and any 3 requirements?
What are the provisions related to acceptance of deposits by companies?
What is the procedure for registration of charges?
Other Questions
Tell me about yourself?
What are your 3 strengths and
weakness?
How you would manage multiple
task?
What are qualities of good team
player?
What are qualities of good leader?
Why CA?
Why this Company?
Best of luck!

Connect at
HARSHIT JAIN

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