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

951. Capital commitments at the reporting date are most effectively identified by:

     कPhysically inspecting the assets already in use खRecomputing the depreciation charge गSending a bank confirmation घReviewing board minutes and contracts or purchase orders for capital expenditure
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

952. Which procedure is most useful for detecting additions to property, plant and equipment that have been omitted (completeness)?

     कReviewing the repairs and maintenance expense account for items of a capital nature खPhysically inspecting assets selected from the asset register गRecalculating depreciation for the year घInspecting title deeds of land
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

953. To verify disposals of property, plant and equipment during the year, the auditor would mainly:

     कPhysically inspect the disposed assets at the year-end खVouch sale proceeds to supporting documents, check removal from the asset register and recompute the profit or loss गSend confirmation requests to the client's customers घRecalculate the depreciation on new additions
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

954. Under ISA 500, compared with evidence obtained indirectly or by inference, audit evidence obtained directly by the auditor (e.g. observing a control being applied) is generally:

     कLess reliable खMore reliable गEqually reliable in all cases घNot acceptable as audit evidence
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

955. Under ISA 500, the 'appropriateness' of audit evidence is a measure of its:

     कQuantity खCost of obtaining it गQuality, i.e. its relevance and reliability घTimeliness only
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

956. The risk of not detecting a material misstatement due to fraud is higher than one due to error mainly because fraud:

     कAlways involves small amounts खIs never recorded in the accounts गIs the responsibility of the auditor to prevent घMay involve sophisticated schemes and collusion designed to conceal it
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

957. Under ISA 240, if a misstatement due to fraud brings into question the auditor's ability to continue the audit, the auditor shall consider:

     कWithdrawing from the engagement, where withdrawal is possible under applicable law or regulation खIssuing an unmodified opinion and leaving गReporting directly to the media घReducing the audit fee
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

958. Under ISA 240, journal entries that are more likely to be fraudulent include those:

     कMade to unrelated, unusual or seldom-used accounts, often at period-end and in round amounts खPosted automatically by the sales system during the year गRecording monthly depreciation by a standard routine घApproved and posted by the accounts team in the normal course
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

959. A key advantage of audit data analytics over traditional sampling is the ability to:

     कEliminate the need for professional judgement खTest 100% of a population of transactions for specified characteristics गAvoid all communication with management घGuarantee detection of all fraud
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

960. A systems-based audit approach relies mainly on:

     कVerifying every balance by external confirmation खAnalytical review of the financial statements only गTesting the internal controls, so that substantive testing can be reduced where controls are effective घInvestigating the background of directors
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।