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

201. A control that reduces the risk arising from a weakness in another control, such as close supervisory review where segregation of duties is not possible, is called a:

     कPreventive control खGeneral IT control गCorrective control घCompensating control
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

202. Requiring employees in sensitive positions to take mandatory leave or rotating their duties helps mainly because:

     कIt reduces the payroll cost खIt eliminates the need for segregation of duties गConcealment of an ongoing fraud often requires the perpetrator's continued presence घIt is required by ISA 700
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

203. 'Skimming' as a type of fraud refers to:

     कStealing cash receipts before they are recorded in the accounting records खOverstating closing inventory गRecording fictitious sales near the year-end घCreating fictitious employees on the payroll
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

204. An accounts clerk is under heavy personal debt. In terms of the fraud triangle, this is an example of:

     कOpportunity खIncentive or pressure गRationalisation घCollusion
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

205. In responding to the assessed risks of material misstatement due to fraud, ISA 240 requires the auditor to:

     कPerform the same procedures as in the previous year खInform all employees about the planned procedures in advance गRely only on management representations घIncorporate an element of unpredictability in the selection of audit procedures
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

206. Overall materiality is Rs 4,00,000 and the auditor sets performance materiality at 75% of it. Performance materiality is:

     कRs 1,00,000 खRs 4,00,000 गRs 3,00,000 घRs 5,33,333
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

207. For a not-for-profit entity, the auditor may consider the most appropriate benchmark for determining overall materiality to be:

     कTotal revenue or total expenses खProfit before tax गEarnings per share घMarket capitalisation
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

208. Under ISA 320, a lower materiality level for particular classes of transactions or disclosures may be set for items such as:

     कTotal revenue of a manufacturing company खInventory held at the main warehouse गOrdinary trade payables घRelated party transactions and remuneration of key management
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

209. Which of the following is an overall response to an assessed risk of material misstatement at the financial statement level?

     कSending a confirmation to one specific bank खAssigning more experienced staff and increasing supervision गRecalculating depreciation on one asset घTesting a single control over cash
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

210. When the auditor plans to rely on controls that have not changed since they were last tested in a previous audit, ISA 330 requires those controls to be tested at least once in every:

     कYear खSecond audit गThird audit घFifth audit
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।