लेखापरीक्षण (Audit) – Audit & Assurance MCQ

लेखापरीक्षण (Audit): प्रश्न र उत्तर

सही लागेको विकल्पमा थिच्नुहोस्। सही भए हरियो, गलत भए रातो देखिन्छ; ३ सेकेन्डपछि सही उत्तर र व्याख्या देखिन्छ।

सही: ० / ०

111. Under ISQM 1, when the firm's monitoring identifies a deficiency, the firm should:

     कIgnore it if no client complained खReport it in each client's auditor's report गEvaluate its severity and pervasiveness, investigate its root cause and design and implement remedial actions घDismiss the engagement partner automatically
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

112. ISQM 1 requires a firm to design its system of quality management using:

     कA fixed checklist of identical procedures for all firms खOnly the requirements of the client's audit committee गA risk-based approach of establishing quality objectives, identifying and assessing quality risks, and designing responses घAnnual inspection by the client
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

113. Under ISQM 1, the evaluation of whether the firm's system of quality management provides reasonable assurance that its objectives are being achieved is made at least annually by:

     कThe engagement quality reviewer of each engagement खThe client's audit committee गThe external regulator घThe individual(s) assigned ultimate responsibility and accountability for the system
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

114. Under the IESBA Code, 'key audit partners' include the engagement partner, the engagement quality reviewer and:

     कOther audit partners on the engagement team who make key decisions or judgements on significant matters खAll staff members on the engagement team गPartners of the firm who provide tax services to the client घThe client's chief financial officer
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

115. Before giving a 'second opinion' on the application of accounting standards to an entity that is not an existing client, the professional accountant should ordinarily:

     कRefuse the request in all circumstances खSeek the entity's permission to communicate with its existing accountant or auditor गInform the tax authority घCharge a contingent fee
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

116. Under the IESBA Code, an audit firm acting as advocate for an audit client in resolving a dispute or litigation, where the amounts involved are material to the financial statements, should:

     कProvide the service if a different partner leads it खNot provide the service, as the advocacy and self-review threats cannot be reduced to an acceptable level गProvide the service after disclosing it in the auditor's report घProvide the service only for a public interest entity
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

117. A professional accountant receives a referral fee from a law firm for introducing a client to it. This mainly creates a:

     कSelf-review threat खAdvocacy threat गSelf-interest threat घFamiliarity threat
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

118. When an audit firm is in actual or threatened litigation with its audit client, the threats created are mainly:

     कSelf-review and advocacy threats खFamiliarity threat only गAdvocacy and familiarity threats घSelf-interest and intimidation threats
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

119. Under the IESBA Code, independence for an audit comprises:

     कIndependence of mind and independence in appearance खFinancial independence and legal independence गIndependence from management and from shareholders घPersonal independence and firm independence only
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

120. Which of the following is an OPERATING (rather than financial) event or condition that may cast doubt on going concern?

     कNegative operating cash flows खLoss of a major market, key customer or principal supplier गDefault on loan agreements घArrears in dividends
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।