₹Finance & accounting

Auditor

Practice audit risk, materiality, sampling, assertions, internal controls, fraud and audit opinion questions asked in Auditor interviews under SA and ISA.

Questions: 100
Interview Qs: 30
Skills: 10

Start practising

About the role

An Auditor checks whether a company’s financial statements give a true and fair view and whether its controls and records can be trusted. In a statutory audit you plan the work, understand the business and its risks, test internal controls, and gather evidence on balances such as revenue, receivables, inventory, fixed assets and provisions. Day to day that means vouching transactions, sending confirmations, attending inventory counts, running analytics on ledgers and documenting everything in working papers.

The work follows Standards on Auditing (SA) issued by ICAI in India, which mirror the International Standards on Auditing (ISA) used in the UAE and much of the world. You apply materiality, choose samples, assess fraud risk with professional skepticism, and finally help form an opinion: unmodified, qualified, adverse or a disclaimer. In India you also report on matters under the Companies Act, such as CARO and internal financial controls.

Auditors also work in internal audit, where the focus is on processes, controls and compliance across the year, and in specialised areas like tax audit, IT audit and forensic reviews. Strong accounting knowledge, clear writing, independence and the confidence to question senior management are what make a good auditor.

Practise by level

easy

Easy challenges

34 questions

medium

Medium challenges

34 questions

hard

Hard challenges

32 questions

Open the full question bank (100 questions) →

Mock interview

easy

Screening round

4 questions · 4 min each · pass 50%

medium

Technical round

5 questions · 4 min each · pass 60%

hard

Final round

6 questions · 3 min each · pass 70%

Unlimited drills

A new question every time — practise as long as you like.

Straight-line depreciation∞Written-down value∞Current ratio∞

Skills in this track

Learning roadmap

1
Strong accounting base
Be fluent in double entry, financial statements, Ind AS and IFRS basics, so you can tell when a balance or disclosure looks wrong.
2
Audit concepts and standards
Learn the audit risk model, materiality, assertions, types of evidence and the key Standards on Auditing (SA 200 to SA 720), which follow the same numbering as the ISAs.
3
Controls and processes
Study internal control components, segregation of duties, preventive and detective controls, walkthroughs, tests of controls and IT general controls for systems like SAP, Tally and Zoho.
4
Substantive testing and sampling
Practise vouching, tracing, confirmations, inventory count attendance, cut-off tests and analytical procedures. Learn statistical and non-statistical sampling, including monetary unit sampling.
5
Reporting and regulation
Understand audit opinions, key audit matters, emphasis of matter, going concern reporting, CARO 2020, internal financial controls reporting and auditor independence rules under the Companies Act.
6
Fraud, analytics and judgement
Learn fraud red flags and journal entry testing, use Excel or tools like IDEA and ACL for data analytics, and practise writing clear findings and management letters.