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

131. In documenting the nature, timing and extent of audit procedures, ISA 230 requires the auditor to record:

     कWho performed the work and the date completed, and who reviewed it and the date and extent of review खOnly the conclusions reached गThe salaries of team members घThe client's opinion on audit procedures
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

132. The main purpose of an audit engagement letter is to:

     कReport the audit opinion to shareholders खDocument and confirm the agreed terms of the engagement to avoid misunderstandings गCommunicate internal control deficiencies घObtain management representations on the financial statements
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

133. ISA 200 defines professional judgement as the application of:

     कManagement's policies to audit procedures खA fixed checklist to every engagement गStatistical formulas to all decisions घRelevant training, knowledge and experience in making informed decisions about appropriate courses of action
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

134. Under ISA 200, a 'compliance framework' differs from a 'fair presentation framework' in that it:

     कAllows any departure from its requirements खIs used only for listed companies गRequires compliance with its requirements but does not contain the acknowledgements regarding fair presentation घIs always a special purpose framework
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

135. An audit firm provides a valuation of an unquoted investment that is material to its audit client's financial statements. This mainly creates a:

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

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

136. Ongoing evaluations of controls by the internal audit function, and reporting of deficiencies to management, relate most directly to which component of internal control?

     कControl activities खMonitoring of controls गControl environment घInformation system
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

137. Periodic comparison of perpetual inventory records with physical counts by staff independent of the storekeeper is mainly designed to:

     कValue inventory at the lower of cost and NRV खAuthorise purchase orders गCalculate the gross profit ratio घDetect discrepancies such as losses or recording errors in inventory
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

138. Having the human resources department, independent of the payroll department, authorise new employees and changes in pay rates mainly prevents:

     कErrors in sales invoicing खLate payment to suppliers गFictitious employees or unauthorised pay rates being included in the payroll घMisclassification of capital expenditure
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

139. Requiring a credit check and approval of the customer's credit limit before accepting a sales order mainly reduces the risk of:

     कIrrecoverable receivables (overstated receivables valuation) खUnderstatement of purchases गIncorrect depreciation घUnrecorded liabilities
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

140. In a computer environment, good segregation of duties requires that systems programmers:

     कAlso act as computer operators running live data खShould not have access to live production data and operations गApprove all user transactions घPrepare the financial statements
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।