Most Common Interview Question Asked by Big 4 Firms

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We are Sharing With You Most Common Interview Question Asked in Big 4 Firms .

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Deloitte Interview Questions:

1.Audit of trade Recivables
2.Walkthroughs
3.5 Step Model of Ind As 115
4.Rou asset as per Ind As 116
5.Assertions(v v imp)
6.Audit of prepaid exp
7.Diluted EPS and anti dilutive (v v imp)
8.Methods for Calc of inventory
9.Audit opinions
10.Internal Financial Controls
11.CSR provisions and sec : 185 & 186 of companies act

Please take a note of all these areas before interview all big 4 ‘s asking commonly these questions.
Becoming very competitive.

Big 4 Interview Tech round 1- ( By Manager)

•How you will do the audit of-
1) Addition in Fixed Assets
2) Provision for bad debts

  • difference between vouching and verification
  • difference between process and control
    •Impact of Covid-19 on disclosures
    •What is the thing u think is required most in a team
  • Question based on your cv
  • •why u want to learn US GAAP?
    •Accounting entry of any year end adjustment
    •Accounting entry of disposable part of fixed assets
  • Risk in inventory

Any accounting and auditing issue which you have faced during articleship and internship
Do you find new new thing or suspect case during your audit period (Based on your answers they will shoot you).

Post effects of Russian Ukrainian war
how it’s effected our Indian economy

  • Which Ind AS govern revenue recognition.
    •How you will perform the audit of expenses which are non-recurring in nature.
    •How u will audit the Assertions in case of sales.
    •Why Deloitte?
  • Any ques which u have for them?

Why stat audit?
Define in 3 step model your way of seeing it.

1.Focus On Personal Skills such as analysis, technical, mathematical, leadership etc.

2.Focus On Skills in a Wider Context in relation to audit field. What audit convey to you .

3.Focus On the Work and Colleagues with which you will work in different task and roles.

PWC Stat Audit-

Tell about yourself

  • Questions regarding attempts (General)
  • Asked in which area you did major work during my articleship
  • IndAS 115/116/109
  • Materiality
  • Audit opinion
  • Tax audit report disclosure regarding CBC reporting and clause 26
  • Applicability of Ind AS(limits)
  • What do you understand from Impairment

PWC (India):

  • First generally about achievements(have to know the level of completion-karate, Hindi exams ).
  • Then opinion about covid boon or curse.
  • Covid is natural one or bio war.
  • Next about fixed asset meaning and types, goodwill and its accounting, purchased goodwill vs self one.
  • Inventory auditing, cost types, underabsorption over absorption how to account.
  • Csr meaning , why it is there?
    said due to concept of giving back to society.
  • Then they asked what we are taking from society.
  • Then about audit opinion types, qualified and adverse opinion meaning, what is pervasive, example for qualified and adverse opinion.
  • Fraud meaning, vs misstatement, example of fruad, how to report fruad.
  • Caro generally changes and heading.
  • Then, bad debt and provisions for bad debt journal entry.

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