Ch 18: TAX AUDIT AND ETHICAL COMPLIANCES — Study Material & Test Yourself
Final
📚 Direct Tax Laws & International Taxation
📖 Ch.18 — TAX AUDIT AND ETHICAL COMPLIANCES
📘 V2: Study Material & Test Yourself
⚡ Free Mode (Answers Locked)
⏱ Duration: 54 Mins
🎯 Total Marks: 30
Passed at: 12 Marks
Max Attempts: 10
⚖️ Statutory Applicability: As amended by the latest Finance Act & Regulatory Notifications (AY 2026-27)
Answer ALL questions. Refer directly to curriculum standards and prescribed statutory provisions.
📑 Exam Questions
6 Questions • Total 30 Marks1(a): TAX AUDIT AND ETHICAL COMPLIANCES
5 Marks
What type of companies are required to mandatorily furnish the Business Responsibility and
Sustainability Report (BRSR) as per the SEBI circular with effect from FY 2025-26?
🔒 Model Answer & Step-by-Step Marking Rubric
Official 4-part guideline answer, ratio decidendi & step-by-step evaluation rubrics are exclusive to Pro Hub members.
1(b): TAX AUDIT AND ETHICAL COMPLIANCES
5 Marks
What are the nine principles of BRSR? How are the nine principles of BRSR linked with the
17 UN Sustainable Development Goals?
🔒 Model Answer & Step-by-Step Marking Rubric
Official 4-part guideline answer, ratio decidendi & step-by-step evaluation rubrics are exclusive to Pro Hub members.
2(a): TAX AUDIT AND ETHICAL COMPLIANCES
5 Marks
What are the global trends in sustainable reporting?
🔒 Model Answer & Step-by-Step Marking Rubric
Official 4-part guideline answer, ratio decidendi & step-by-step evaluation rubrics are exclusive to Pro Hub members.
2(b): TAX AUDIT AND ETHICAL COMPLIANCES
5 Marks
What are the 6 C’s of Integrated reporting?
🔒 Model Answer & Step-by-Step Marking Rubric
Official 4-part guideline answer, ratio decidendi & step-by-step evaluation rubrics are exclusive to Pro Hub members.
3(a): TAX AUDIT AND ETHICAL COMPLIANCES
5 Marks
What is the methodology of providing assurance in BRSR?
🔒 Model Answer & Step-by-Step Marking Rubric
Official 4-part guideline answer, ratio decidendi & step-by-step evaluation rubrics are exclusive to Pro Hub members.
3(b): TAX AUDIT AND ETHICAL COMPLIANCES
5 Marks
What is the auditor’s role on ESG aspects in an audit of financial statements of the Company?
© The Institute of Chartered Accountants of India
SUSTAINABLE DEVELOPMENT GOALS & ENVIRONMENT, SOCIAL
& GOVERNANCE ASSURANCE
18.31
🔒 Model Answer & Step-by-Step Marking Rubric
Official 4-part guideline answer, ratio decidendi & step-by-step evaluation rubrics are exclusive to Pro Hub members.
Advertisement
