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

1511. Which of the following is a non-assurance service commonly provided by audit firms?

      कStatutory audit खTax compliance and advisory गReview engagement घExamination of prospective financial information
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1512. Under ISA 250, for laws and regulations that do NOT have a direct effect on the financial statements (such as operating licence conditions), the auditor's responsibility is limited to:

      कPerforming specified procedures, such as inquiry and inspection of correspondence with regulators, to help identify non-compliance that may have a material effect खObtaining sufficient appropriate evidence of full compliance गIgnoring them entirely घIssuing a separate compliance opinion
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1513. Under ISA 240, the auditor is required to make inquiries about fraud of:

      कThe external lawyers only खShareholders only गCustomers only घManagement, those charged with governance and others within the entity such as internal audit
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1514. Under ISA 240, if the auditor identifies a misstatement caused by fraud in which senior management is involved, the auditor shall:

      कIgnore it if it is immaterial खDiscuss it only with a junior accountant गRe-evaluate the assessed risks and the reliability of evidence previously obtained, including management representations घIssue a disclaimer of opinion automatically
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1515. Under ISA 260, for listed entities the auditor must communicate to those charged with governance:

      कThe personal tax returns of audit staff खA statement that the engagement team and the firm have complied with relevant ethical requirements regarding independence गThe remuneration of audit partners घFees charged to other clients
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1516. Under ISA 450, the auditor shall request management to:

      कCorrect all misstatements accumulated during the audit, other than clearly trivial ones खCorrect only misstatements resulting from fraud गCorrect only misstatements above 10% of profit घIgnore misstatements in disclosures
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1517. In tests of controls, which of the following would DECREASE the required sample size?

      कHigher planned reliance on the control खA lower tolerable rate of deviation गA higher expected rate of deviation घLower planned reliance on the control
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1518. In ISA 530, the individual items that make up a population, such as cheques, invoices or monetary units, are called:

      कStrata खAnomalies गSampling units घTolerable items
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1519. Under ISA 520, when analytical procedures reveal fluctuations that are inconsistent with other information or differ significantly from expected values, the auditor shall:

      कAccept management's explanation without corroboration खInquire of management, corroborate the responses with appropriate evidence and perform other procedures as necessary गIssue a qualified opinion घReduce materiality to nil
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1520. Under ISA 500, 'recalculation' as an audit procedure involves:

      कChecking the mathematical accuracy of documents or records खIndependently executing internal controls गAsking questions of management घWatching a process being performed
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।