चार्टर्ड एकाउन्टेन्सी (CA, ACCA)

CA / ACCA: प्रश्न र उत्तर

सही लागेको विकल्पमा थिच्नुहोस्। सही भए हरियो, गलत भए रातो देखिन्छ; ३ सेकेन्डपछि सही उत्तर र व्याख्या देखिन्छ।

सही: ० / ०

1281. Variables sampling, as distinct from attribute sampling, is mainly used by auditors to:

      कEstimate the rate of control deviations खEstimate a monetary amount, such as the total misstatement of an account balance गSelect items haphazardly घTest whether a document has been authorised
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1282. In a test of controls, an increase in the expected rate of deviation in the population will:

      कDecrease the required sample size खHave no effect on sample size गEliminate the need for sampling घIncrease the required sample size
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1283. A limitation of monetary unit sampling is that:

      कLarge items are unlikely to be selected खIt cannot be used for substantive tests गUnderstated items and zero balances have little or no chance of selection घIt requires a normal distribution of the population
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1284. Benford's law, used in audit data analytics to detect possible manipulation, describes the:

      कExpected frequency distribution of the leading digits in many naturally occurring sets of numbers खRelationship between audit risk and sample size गRatio of current assets to current liabilities घOptimal rotation period for audit partners
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1285. 'Auditing around the computer' means that the auditor:

      कUses test data to check program logic खChecks inputs and agrees them to outputs without testing the processing within the computer गEmbeds audit modules within the client's software घReprocesses data using his own program
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1286. A control that reduces the risk arising from a weakness in another control, such as close supervisory review where segregation of duties is not possible, is called a:

      कPreventive control खGeneral IT control गCorrective control घCompensating control
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1287. Requiring employees in sensitive positions to take mandatory leave or rotating their duties helps mainly because:

      कIt reduces the payroll cost खIt eliminates the need for segregation of duties गConcealment of an ongoing fraud often requires the perpetrator's continued presence घIt is required by ISA 700
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1288. 'Skimming' as a type of fraud refers to:

      कStealing cash receipts before they are recorded in the accounting records खOverstating closing inventory गRecording fictitious sales near the year-end घCreating fictitious employees on the payroll
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1289. An accounts clerk is under heavy personal debt. In terms of the fraud triangle, this is an example of:

      कOpportunity खIncentive or pressure गRationalisation घCollusion
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1290. In responding to the assessed risks of material misstatement due to fraud, ISA 240 requires the auditor to:

      कPerform the same procedures as in the previous year खInform all employees about the planned procedures in advance गRely only on management representations घIncorporate an element of unpredictability in the selection of audit procedures
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।