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

261. A government audit that examines whether expenditure was incurred with wisdom, faithfulness and economy, beyond mere legality, is called a:

     कRegularity audit खStatutory audit गPropriety audit घInterim audit
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

262. The audit of government offices in Nepal by the Office of the Auditor General is mainly governed by the:

     कCompanies Act, 2063 खAudit Act, 2075 गBank and Financial Institutions Act, 2073 घNepal Chartered Accountants Act, 2053
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

263. In Nepal, both Chartered Accountants and Registered Auditors are registered as members of the:

     कInstitute of Chartered Accountants of Nepal (ICAN) खNepal Rastra Bank गSecurities Board of Nepal घOffice of the Auditor General
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

264. Directors' remuneration should be verified with reference to:

     कSales invoices खBank confirmations alone गInventory count sheets घApproval by the board or shareholders as required by the articles and law, and payroll records
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

265. Reading the minutes of board and shareholder meetings is useful to the auditor mainly to identify:

     कArithmetic errors in ledgers खQuantities of obsolete inventory गSignificant decisions and events such as commitments, litigation and major transactions घPetty cash shortages
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

266. At an inventory count, tracing items from the warehouse floor to the count sheets primarily tests:

     कExistence खCompleteness गValuation घRights and obligations
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

267. When auditing payroll, the auditor compares statutory deductions such as income tax withheld from employees with:

     कAmounts paid to the tax authority as shown by receipts and returns खSales invoices गCustomer statements घThe fixed asset register
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

268. When verifying additions to property, plant and equipment, the auditor mainly vouches them to:

     कPrior year bank statements खThe fixed asset register only गDepreciation schedules घSupplier invoices and evidence of authorisation such as board approval
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

269. To test the reasonableness of interest expense on a fixed-rate loan, an efficient substantive analytical procedure is to:

     कConfirm the loan balance with the lender only खInspect board minutes गCompute expected interest as average loan balance multiplied by the interest rate and compare it with recorded interest घCount cash on hand
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

270. When auditing borrowings, the auditor reviews loan agreements for covenants mainly because a breach may:

     कIncrease depreciation खMake the loan repayable on demand, affecting its classification as current and possibly going concern गIncrease share capital घReduce inventory
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।