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

161. In Ultramares Corporation v Touche (1931), Judge Cardozo limited auditors' liability to third parties for negligence mainly out of concern about exposing them to:

     कCriminal prosecution खLiability in an indeterminate amount for an indeterminate time to an indeterminate class गDisciplinary action by the professional body घBreach of contract claims by the client
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

162. Under ISA 700, the auditor's report is to be signed:

     कOnly by the chairman of the audit client खOnly by the regulator गIn the name of the audit firm, the personal name of the auditor, or both, as appropriate for the jurisdiction घBy the chief financial officer
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

163. Under ISA 701, a key audit matter may be omitted from the auditor's report when:

     कLaw or regulation precludes its public disclosure, or in extremely rare cases the adverse consequences would outweigh the public interest benefits खManagement prefers that it not be disclosed गThe matter was resolved during the audit घThe matter involves a large amount
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

164. A matter that gives rise to a qualified opinion on a listed entity's financial statements is reported:

     कOnly in the Key Audit Matters section खIn an Emphasis of Matter paragraph only गIn the management letter only घIn the Basis for Qualified Opinion section, not described as a key audit matter
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

165. If the prior period financial statements were not audited, ISA 710 requires the auditor's report to:

     कExpress an opinion on the prior period as well खState in an Other Matter paragraph that the corresponding figures are unaudited गIssue a disclaimer of opinion on the current period घOmit the comparative figures
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

166. Under ISA 710, where the prior period financial statements were audited by a predecessor auditor and corresponding figures are presented, the current auditor may (unless prohibited) state in an Other Matter paragraph:

     कThat the prior period was not audited खThat the predecessor's opinion is withdrawn गThat the prior period was audited by a predecessor auditor, the type of opinion expressed and the date of that report घThe names of the predecessor's engagement team
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

167. ISA 705 states that, in extremely rare circumstances involving multiple uncertainties, the auditor shall disclaim an opinion even though sufficient appropriate evidence has been obtained on each uncertainty, because:

     कIt is not possible to form an opinion due to their potential interaction and cumulative effect खManagement has refused to sign the representation letter गThe financial statements are materially misstated घThe audit fee has not been paid
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

168. When the auditor expresses a qualified opinion, the section explaining the reason for the modification is headed:

     कKey Audit Matters खEmphasis of Matter गOther Matter घBasis for Qualified Opinion
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

169. Under ISA 700 (Revised), the auditor's report must state the:

     कNumber of hours spent on the audit खLocation in the jurisdiction where the auditor practises गNames of all engagement team members घAudit fee charged
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

170. Under the approach of 'directional testing', the auditor primarily tests:

     कEvery account equally for overstatement and for understatement खOnly income statement items गDebit balances (assets, expenses) for overstatement and credit balances (liabilities, income) for understatement घOnly items above the sampling interval
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।