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

1521. Under ISA 500, when information produced by the entity, such as an aged receivables report, is used as audit evidence, the auditor must evaluate whether it is:

      कPrinted on company letterhead खSigned by the CEO गPrepared using the auditor's software घSufficiently reliable, including its accuracy and completeness
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1522. Under ISA 505, when a confirmation reply shows a difference from the entity's records (an exception), the auditor shall:

      कIgnore it if small खAutomatically treat it as an anomaly गInvestigate it to determine whether it indicates a misstatement घSend a new request to a different customer
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1523. Under ISA 501, procedures to identify litigation and claims include inquiry of management, reviewing minutes of those charged with governance, and:

      कCounting cash खReviewing legal expense accounts गRecalculating depreciation घConfirming receivables
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1524. Under ISA 501, if the inventory count is held at a date other than the date of the financial statements, the auditor must also perform procedures to obtain evidence about whether:

      कChanges in inventory between the count date and the year-end are properly recorded खThe count date fell on a weekend गThe inventory is insured घManagement has changed the year-end
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1525. When substantive procedures are performed at an interim date, ISA 330 requires the auditor to cover the remaining period up to the year-end by:

      कRepeating all interim tests in full खIgnoring the remaining period गObtaining a management representation only घPerforming further substantive procedures, combined with tests of controls for the intervening period, or further substantive procedures alone
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1526. An interim audit visit made before the year-end is typically used mainly for:

      कIssuing the auditor's report खAttending the year-end inventory count गDocumenting systems and performing tests of controls घObtaining final written representations
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1527. Under ISA 300, the overall audit strategy:

      कLists the detailed procedures for each assertion खSets the scope, timing and direction of the audit and guides the development of the audit plan गStates the final audit opinion घFixes only the engagement fee
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1528. A proposed auditor asks the client's permission to communicate with the predecessor auditor. If the client refuses permission, the proposed auditor should normally:

      कDecline the appointment खAccept and ignore the refusal गReport the client to the police घIncrease the proposed fee
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1529. Under ISA 210, if before completing an audit the client asks to change it to a review engagement without reasonable justification, the auditor shall:

      कAgree immediately खAgree but date the report earlier गIssue an unmodified opinion घNot agree to the change
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1530. The auditor finds that sales in the last week of the year are unusually high and many are reversed by credit notes early in the next year. This most likely indicates:

      कAn improved control environment खNormal seasonal discounting गOverstatement of revenue through fictitious or premature year-end sales घUnderstatement of liabilities
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।