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

3661. ISA 230 requires the final audit file to be assembled normally within:

      क30 days after the year end ख60 days after the date of the auditor's report ग1 year after the date of the auditor's report घ7 days after the AGM
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3662. Before accepting a new audit engagement replacing another auditor, the proposed auditor should ordinarily:

      कCommunicate with the existing (outgoing) auditor, with the client's permission खStart the audit immediately to save time गAsk the outgoing auditor for a copy of the client's tax returns without permission घAccept the appointment and inform the outgoing auditor only after the audit
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3663. Which of the following would normally be included in an audit engagement letter?

      कThe audit opinion to be expressed खThe detailed list of audit samples to be selected गThe amount of misstatements found घThe responsibilities of the auditor and of management
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3664. An engagement letter is primarily intended to:

      कReport the audit opinion to shareholders खCommunicate internal control deficiencies to management गConfirm the auditor's acceptance of the appointment and the agreed terms of the engagement घProvide management's written representations
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3665. A materiality level lower than overall materiality set for particular items such as directors' remuneration or related party transactions is known as:

      कPerformance materiality खMateriality for particular classes of transactions, account balances or disclosures गTolerable misstatement घTrivial materiality
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3666. Overall materiality is Rs 120,000 and the auditor sets performance materiality at 75% of it. What is performance materiality?

      कRs 90,000 खRs 30,000 गRs 120,000 घRs 160,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3667. The amount set by the auditor at less than materiality for the financial statements as a whole, to reduce the probability that aggregate uncorrected misstatements exceed materiality, is called:

      कTolerable error of the client खClearly trivial threshold गSpecific materiality घPerformance materiality
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3668. An auditor sets overall materiality at 5% of profit before tax. If profit before tax is Rs 2,400,000, what is overall materiality?

      कRs 240,000 खRs 48,000 गRs 120,000 घRs 12,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3669. Information is material if its omission or misstatement could reasonably be expected to:

      कChange the auditor's fee खInfluence the economic decisions of users taken on the basis of the financial statements गExceed one per cent of total assets in every case घBe noticed by the tax authority
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3670. Acceptable audit risk is 5%, inherent risk is assessed at 50% and control risk at 40%. Using AR = IR x CR x DR, what is the maximum acceptable detection risk?

      क25% ख10% ग2% घ50%
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।