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

301. Under ISA 402, a 'Type 1' report from a service auditor covers:

     कThe operating effectiveness of controls over a period खThe financial statements of the user entity गThe description and design of the service organisation's controls at a specified date घThe service organisation's tax compliance
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

302. Under ISA 710, when comparative information is presented as 'comparative financial statements', the auditor's opinion:

     कRefers only to the current period खRefers to each period for which financial statements are presented गIs not required घCovers only the prior period
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

303. ISA 810 deals with the auditor's responsibilities for engagements to report on:

     कSummary financial statements खProspective financial information गGreenhouse gas statements घControls at service organisations
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

304. ISA 805 deals with special considerations in audits of:

     कGroup financial statements खSummary financial statements गComparative information घSingle financial statements and specific elements, accounts or items of a financial statement
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

305. ISA 800 deals with special considerations in audits of financial statements prepared in accordance with:

     कIFRS by listed companies खProspective financial information गSpecial purpose frameworks घInterim reporting standards
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

306. Under ISA 580, written representations are normally requested from:

     कThe external auditor's own staff खThose with appropriate responsibilities for the financial statements, such as the CEO and CFO गJunior accounting clerks घThe entity's major customers
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

307. Under ISA 570, which of the following is an example of a management plan that may mitigate doubts about going concern?

     कPlans to dispose of assets, borrow money or restructure debt खPlans to change auditors गPlans to change the financial year-end घPlans to pay higher dividends
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

308. Under ISA 560, when a report is amended for a subsequent event, the auditor may 'dual date' it. Dual dating means:

     कSigning by two partners on different dates खDating the report in the BS as well as the AD calendar गRe-issuing the prior year's report with the current date घRetaining the original report date except for the specific amendment, which carries a later date
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

309. When the auditor develops a range to evaluate management's point estimate under ISA 540, the range should include only amounts that are:

     कHigher than management's estimate खEqual to prior year amounts गSupported by sufficient appropriate audit evidence and evaluated as reasonable घWithin 1% of revenue
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

310. Under ISA 540 (Revised), 'estimation uncertainty' refers to:

     कUncertainty about whether the auditor is independent खThe susceptibility of an accounting estimate and related disclosures to an inherent lack of precision in measurement गArithmetic errors in the trial balance घThe risk that a sample is not representative
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।