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

21. Under ISA 450, a 'factual misstatement' is:

    कA difference arising from management's unreasonable accounting estimate खThe auditor's projection of a sample error to the population गA misstatement about which there is no doubt घA misstatement in the other information
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

22. Under ISA 450, misstatements are 'clearly trivial' when they are:

    कLess than performance materiality खCorrected by management गRelated to the prior year घClearly inconsequential, individually or in aggregate, judged by any criteria of size, nature or circumstances
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

23. Under ISA 230, audit documentation of significant matters discussed with management and those charged with governance should include:

    कThe nature of the matters discussed and when and with whom the discussions took place खOnly the final conclusions without dates गThe personal opinions of junior staff घA copy of the client's sales invoices
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

24. The statutory auditor's right of access at all times to the books, accounts and vouchers of a company is conferred by:

    कThe Companies Act खThe engagement letter only गThe company's sales policy घThe Income Tax Act
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

25. The difference between an auditor's 'certificate' and an auditor's 'report' is that a certificate:

    कIs always qualified खConfirms the exactness or correctness of specified facts, whereas a report expresses an opinion गIs issued only by internal auditors घExpresses no conclusion at all
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

26. A 'comfort letter' issued by an auditor is typically provided to:

    कEmployees at the time of retirement खCustomers as a guarantee of products गUnderwriters in connection with an offering of securities घThe tax authority for each tax return
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

27. 'Opinion shopping' refers to a situation where:

    कAn auditor buys shares in the client खAuditors bid for clients through advertisements गA client pays the auditor in instalments घA client seeks an auditor or accountant willing to support a favourable accounting treatment or opinion
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

28. The INTOSAI 'Lima Declaration' (1977) is best known for setting out:

    कRules for valuation of government assets खInternational accounting standards for companies गProcedures for the audit of banks घGuidelines on auditing precepts, including the independence of supreme audit institutions
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

29. In public sector auditing, 'regularity audit' mainly comprises:

    कAttestation of financial accountability (financial audit) and audit of compliance with laws and authorities खEvaluation of economy, efficiency and effectiveness only गInvestigation of individual employees' misconduct घReview of future budgets only
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

30. The accounts of cooperative societies in Nepal are audited mainly under the provisions of the:

    कCompanies Act, 2063 खCooperative Act, 2074 गBank and Financial Institutions Act, 2073 घAudit Act, 2075
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।