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

1831. Audit working papers prepared by the auditor are the property of:

      कThe client company खThe tax authorities गThe auditor घThe shareholders
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1832. An audit committee is usually composed mainly of:

      कExecutive directors खExternal auditors गSenior accounts staff घIndependent non-executive directors
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1833. For the internal audit function to be effective and objective, it should ideally report functionally to the:

      कChief financial officer खExternal auditor गAudit committee घHead of the accounts department
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1834. ISAE 3402 deals with:

      कAudit of prospective financial information खAssurance reports on controls at a service organisation गAudits of smaller entities घGreenhouse gas statements
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1835. In a compilation engagement under ISRS 4410, the practitioner:

      कExpresses reasonable assurance खReports factual findings of agreed procedures गExpresses limited assurance घAssists management in preparing financial information without obtaining assurance
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1836. ISAE 3000 (Revised) deals with:

      कAssurance engagements other than audits or reviews of historical financial information खCompilation engagements गAudits of group financial statements घReview of interim financial information
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1837. In Caparo Industries plc v Dickman, the House of Lords held that auditors of a company generally:

      कOwe a duty of care to every member of the public खCannot be sued by the company गOwe no duty of care to individual shareholders or potential investors who rely on the audited accounts for investment decisions घAre liable to creditors for all losses
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1838. In the Kingston Cotton Mill case, it was observed that an auditor is:

      कBound to detect every fraud खAn insurer of the company's assets गNot required to exercise reasonable care घA watchdog, but not a bloodhound
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1839. A major limitation of block selection of audit samples is that:

      कIt selects too many items खIt always requires a computer गIt uses probability theory घIt is not appropriate when sampling is to be used to draw valid inferences about the entire population
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1840. Attribute sampling is generally used by auditors in:

      कSubstantive tests of account balances, to estimate monetary misstatement खInventory valuation गAnalytical procedures घTests of controls, to estimate the rate of deviation
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।