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

311. When the auditor selects sample items using random number generators or tables so that each sampling unit has a known chance of selection, the method is:

     कRandom selection खBlock selection गHaphazard selection घJudgemental selection
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

312. Using monetary unit sampling with a reliability factor of 3, a population value of Rs 10,00,000 and tolerable misstatement of Rs 60,000 (no misstatement expected), the sample size is:

     क20 ख30 ग60 घ50
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

313. Under ISA 530, a misstatement that is demonstrably not representative of misstatements in the rest of the population is called a(n):

     कTolerable misstatement खProjected misstatement गAnomaly घSampling unit
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

314. Under ISA 320, if during the audit the auditor becomes aware of information that would have led to a different materiality amount initially, the auditor should:

     कIgnore it, since materiality is fixed at planning खRevise materiality for the financial statements as a whole (and performance materiality as appropriate) गIssue a qualified opinion घWithdraw from the engagement
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

315. Acceptable audit risk is 5%, inherent risk is assessed at 50% and control risk at 50%. Using the audit risk model, the acceptable detection risk is:

     क20% ख10% ग25% घ2.5%
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

316. A test performed on the same transaction both to test a control and to detect monetary misstatement is called a:

     कWalk-through test खRoll-forward test गCut-off test घDual-purpose test
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

317. ISA 330 requires that, irrespective of the assessed risks of material misstatement, the auditor shall design and perform substantive procedures for:

     कSignificant risks only खAccounts above performance materiality only गEach material class of transactions, account balance and disclosure घRevenue and receivables only
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

318. Under ISA 315 (Revised 2019), a significant risk is an identified risk of material misstatement for which the assessment of inherent risk is:

     कClose to the lower end of the spectrum of inherent risk खClose to the upper end of the spectrum of inherent risk गEqual to the assessed control risk घBelow performance materiality
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

319. Under ISA 315 (Revised 2019), the inherent risk factors that the auditor considers include:

     कComplexity, subjectivity, change, uncertainty and susceptibility to management bias or fraud खSampling risk and non-sampling risk गDetection risk and control risk घMateriality and performance materiality
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

320. Under ISA 265, a 'significant deficiency' in internal control is a deficiency or combination of deficiencies that:

     कRelates only to IT controls खWas identified by the internal auditor गHas already resulted in a material misstatement घIn the auditor's professional judgement is of sufficient importance to merit the attention of those charged with governance
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।