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

121. In tests of controls, the 'tolerable rate of deviation' is:

     कThe actual rate of deviation found in the sample खThe rate expected by management गA rate set by the auditor in respect of which the auditor seeks an appropriate level of assurance that it is not exceeded by the actual rate in the population घThe rate of misstatement in monetary terms
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

122. Nepal Standards on Auditing (NSAs) are largely based on the:

     कGenerally Accepted Auditing Standards of the USA खINTOSAI public sector standards गIndian Companies Act घInternational Standards on Auditing issued by the IAASB
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

123. Under the Constitution of Nepal, the Auditor General submits the annual report on the work performed to the:

     कPresident, who causes it to be laid before the Federal Parliament through the Prime Minister खChief Justice गSpeaker of the House of Representatives directly घGovernor of Nepal Rastra Bank
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

124. When examining prospective financial information, the practitioner under ISAE 3400:

     कGuarantees that the forecast results will be achieved खShould not express an opinion on whether the results shown in the forecast will be achieved गExpresses reasonable assurance on future profits घNeed not consider management's assumptions
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

125. In a review of financial statements under ISRE 2400 (Revised), the practitioner's procedures consist primarily of:

     कPhysical verification of all assets खExternal confirmations and attendance at inventory counts गTests of controls over all cycles घInquiry and analytical procedures
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

126. Under ISA 550, significant related party transactions identified outside the entity's normal course of business are treated by the auditor as:

     कClearly trivial खMatters to be ignored if approved by the board गGiving rise to significant risks घRequiring an adverse opinion
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

127. Management's estimate of a provision is Rs 5,00,000. The auditor's range of reasonable outcomes is Rs 4,00,000 to Rs 4,60,000. The misstatement is at least:

     कRs 40,000 खRs 1,00,000 गRs 60,000 घNil
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

128. In a group audit under ISA 600 (Revised), the auditor's report on the group financial statements:

     कDivides responsibility with each component auditor by name खShould not refer to a component auditor unless required by law or regulation, as the group engagement partner takes sole responsibility गMust include each component auditor's report as an appendix घIs issued jointly by all component auditors
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

129. Under ISA 265, a deficiency in internal control exists when:

     कAny fraud has occurred during the year खThe internal audit function is outsourced गThe entity has no audit committee घA control is designed, implemented or operated such that it is unable to prevent, or detect and correct, misstatements on a timely basis, or a necessary control is missing
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

130. Under ISA 260, which of the following must the auditor communicate to those charged with governance?

     कThe names of junior staff assigned खThe firm's internal billing rates गSignificant difficulties, if any, encountered during the audit घDetails of other clients in the same industry
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।