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

1881. A key limitation of observation as an audit procedure is that:

      कIt provides evidence only about the point in time at which the observation takes place खIt cannot be performed by the auditor गIt is less reliable than oral representations घIt requires external confirmation
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1882. When testing the operating effectiveness of controls, inquiry alone:

      कIs always sufficient खIs prohibited by ISA 330 गIs not sufficient and must be combined with other procedures घIs more reliable than inspection
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1883. Under ISA 500, 'reperformance' as an audit procedure means:

      कRepeating the previous year's audit programme खAsking management to redo its calculations गThe auditor's independent execution of procedures or controls that were originally performed as part of the entity's internal control घRecalculating the casting of documents only
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1884. When the client's inventory is held by a third party (such as a public warehouse), the auditor ordinarily obtains evidence about its existence by:

      कReviewing sales invoices खRecalculating the inventory valuation गRelying solely on management's inventory listing घRequesting confirmation from the third party regarding quantities and condition
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1885. When auditing a bank reconciliation at year-end, the auditor traces unpresented cheques to:

      कThe bank statements after the year-end to confirm they cleared खThe sales ledger गThe fixed asset register घThe minutes of board meetings
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1886. Which procedure is most effective in detecting 'ghost' (fictitious) employees on a payroll?

      कAttending a wage payout or comparing the payroll with personnel records खAgreeing the net pay total to the bank transfer गReviewing the payroll for consistent monthly totals घRecalculating the payroll totals
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1887. Recalculating the depreciation charge for a sample of assets mainly provides evidence about the assertion of:

      कOccurrence खRights and obligations गAccuracy, valuation and allocation घExistence
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1888. Which procedure provides good evidence about the completeness of trade payables?

      कReconciling supplier statements to the purchase ledger balances खInspecting goods received notes dated before the year-end only गRecalculating the casting of the purchase ledger घVouching a sample of purchase ledger balances to purchase orders
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1889. Which procedure best tests the valuation of finished goods inventory at the lower of cost and net realisable value?

      कComparing cost with selling prices achieved after the year-end खConfirming inventory held by third parties गTracing items from the count sheets to the inventory listing घAttending the physical inventory count
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1890. The assertion that recorded transactions and events have actually occurred and pertain to the entity is called:

      कOccurrence खClassification गCut-off घCompleteness
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।