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

141. An input control that checks whether a customer code entered actually exists in the customer master file is a:

     कRange check खValidity (existence) check गReasonableness check घSequence check
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

142. A batch control in which the number of documents in a batch is counted before and after processing is called a:

     कHash total खCheck digit गFinancial total घRecord (document) count
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

143. A computerised check that identifies gaps or duplicates in a series of pre-numbered documents, such as sales invoices, is a:

     कSequence check खLimit check गHash total घFormat (field) check
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

144. Taking regular back-up copies of data and storing them off-site is mainly a control to:

     कPrevent unauthorised changes to programs खDetect duplicate invoices गEnable data to be recovered and processing to continue after loss or disaster घEnsure segregation of duties
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

145. The Institute of Internal Auditors describes internal auditing as:

     कA statutory examination of financial statements by an external firm खAn independent, objective assurance and consulting activity designed to add value and improve an organisation's operations गA function of the finance department responsible for recording transactions घAn investigation carried out only when fraud is detected
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

146. When the auditor identifies or suspects non-compliance with laws and regulations, ISA 250 requires the auditor to determine whether:

     कThe client's competitors are also non-compliant खManagement agrees to pay the fine गLaw, regulation or ethical requirements require or permit reporting to an appropriate authority outside the entity घThe matter can be ignored as immaterial without evaluation
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

147. In a limited assurance engagement, the practitioner's conclusion is typically expressed in which form?

     कNegative form, e.g. 'nothing has come to our attention that causes us to believe ...' खPositive form, e.g. 'present fairly in all material respects' गAbsolute form, guaranteeing accuracy घNo conclusion is expressed
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

148. Which of the following documents is normally kept in the CURRENT audit file rather than the permanent file?

     कThe memorandum and articles of association खLong-term loan agreements गA record of the entity's ownership structure घThe bank confirmation obtained for the current year-end
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

149. Tick marks on audit working papers are:

     कSignatures of client staff खSymbols indicating the audit procedures performed on items, explained in a legend गErrors found by the reviewer घDeadlines for completing the audit
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

150. A working paper that summarises the balances making up a financial statement caption and cross-references to the detailed supporting papers is called a:

     कManagement letter खRepresentation letter गLead schedule घEngagement letter
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।