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

1901. Before accepting an engagement, management imposes a limitation on scope such that the auditor believes it would result in a disclaimer of opinion. Under ISA 210 (unless required by law), the auditor shall:

      कNot accept the engagement as an audit engagement खAccept the engagement and include an Emphasis of Matter paragraph गAccept the engagement and issue a qualified opinion घAccept and report the matter only to shareholders
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1902. On a recurring audit, ISA 210 requires the auditor to:

      कObtain shareholder approval of the engagement terms annually खIssue a fresh engagement letter every year in all cases गRely on the original engagement letter without any consideration घAssess whether circumstances require the terms of the engagement to be revised and whether the entity needs to be reminded of the existing terms
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1903. Under ISA 210, which of the following is NOT normally included in the audit engagement letter?

      कReference to the expected form and content of the auditor's report खThe objective and scope of the audit गThe detailed materiality figure the auditor will use घThe responsibilities of the auditor and of management
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1904. ISA 200 states that the auditor cannot obtain absolute assurance because of inherent limitations of an audit. Which of the following is one such limitation?

      कAuditing standards prohibit testing of controls खMuch audit evidence is persuasive rather than conclusive गAuditors are not allowed to examine documents घAuditors are not independent of management
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1905. The provision (allowance) for doubtful debts is created in accordance with the concept of:

      कBusiness entity खPrudence गMoney measurement घGoing concern
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1906. Opening inventory Rs 40,000, closing inventory Rs 60,000 and cost of goods sold Rs 5,00,000. Purchases for the year are:

      कRs 6,00,000 खRs 5,20,000 गRs 5,00,000 घRs 4,80,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1907. A sole trader introduces a personal car worth Rs 8,00,000 into the business. The journal entry is:

      कDebit Motor vehicle, Credit Drawings खDebit Motor vehicle, Credit Capital गDebit Capital, Credit Motor vehicle घDebit Drawings, Credit Capital
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1908. Depreciation is best described as:

      कA fund set aside in cash to replace the asset खA method of valuing an asset at its market price गAn increase in value of an asset over time घThe systematic allocation of the depreciable amount of an asset over its useful life
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1909. A partnership has goodwill valued at Rs 60,000. On admission of a new partner who brings no cash for goodwill, and goodwill is not to be shown in the books, the adjustment is made by:

      कCrediting the sacrificing partners' capital accounts and debiting the new partner's capital account with his share खDebiting all partners equally गRaising goodwill in the books and leaving it there घCrediting the new partner and debiting the old partners
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1910. Under IAS 28, unrealised profit on goods sold by an investor to its associate (still held by the associate at year-end) is eliminated:

      कTo the extent of the investor's interest in the associate खIn full गOnly if the associate is listed घNot at all
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।