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

211. ISA 315 requires a discussion among the engagement partner and other key engagement team members mainly about:

     कThe susceptibility of the entity's financial statements to material misstatement खThe audit fee and billing arrangements गStaff leave schedules घThe format of the auditor's report
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

212. According to ISA 300, planning an audit is best described as:

     कA single phase completed before any fieldwork starts खAn activity performed only for first-year audits गThe responsibility of the client's management घA continual and iterative process that continues throughout the engagement
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

213. Under ISA 220 (Revised), for an engagement subject to an engagement quality review, the engagement partner shall not date the auditor's report until:

     कManagement has approved the report खThe audit fee has been received गThe engagement quality review has been completed घThe annual general meeting is held
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

214. ISQM 1, dealing with a firm's system of quality management, replaced which earlier standard?

     कISQC 1 खISA 220 गISA 200 घIESBA Code Part 4A
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

215. An audit firm enters into a joint venture with an audit client to market a new product. This close business relationship mainly creates a:

     कSelf-review threat खSelf-interest threat (and potentially an intimidation threat) गAdvocacy threat only घNo threat if the venture is small for the client
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

216. The spouse of an audit team member is appointed chief financial officer of the audit client. The appropriate action under the IESBA Code is to:

     कContinue, since the spouse is not on the audit team खRemove the individual from the audit team गDisclose the relationship in the auditor's report only घObtain written representation from the client
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

217. A significant amount of the audit fee for the previous year remains unpaid when the current year's report is about to be issued. This mainly creates a:

     कSelf-review threat खAdvocacy threat गFamiliarity threat घSelf-interest threat
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

218. The conceptual framework in the IESBA Code requires a professional accountant to:

     कIdentify threats to compliance with the fundamental principles, evaluate them, and address them खFollow a fixed list of prohibited acts only गObtain the client's consent before applying any safeguard घRefer every ethical issue to the regulator
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

219. The fundamental principle that requires a professional accountant to maintain professional knowledge and skill and to act diligently in accordance with applicable standards is:

     कIntegrity खObjectivity गProfessional competence and due care घConfidentiality
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

220. Under ISA 700 (Revised), the auditor's report describes management's responsibilities, which include assessing the entity's ability to:

     कPay dividends खRaise new share capital गMinimise its tax liability घContinue as a going concern
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।