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

331. Which of the following is the BEST evidence that a non-current asset (such as a vehicle) exists at the year-end?

     कReview of the depreciation schedule खExamination of the purchase invoice गA written statement from management घPhysical inspection of the asset by the auditor
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

332. An internal auditor is normally appointed by the:

     कRegistrar of companies खOffice of the Auditor General गManagement or board of the entity घShareholders in the annual general meeting
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

333. The 'going concern' assumption means that the entity is expected to:

     कMake profits every year खBe sold in the next accounting period गClose within twelve months घContinue its operations for the foreseeable future
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

334. Which of the following is a physical control over assets?

     कReviewing variance analysis खKeeping inventory in locked stores with restricted access गPreparing a monthly management report घApproving purchase orders
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

335. The auditor's report on financial statements of a company is normally addressed to the:

     कTax authority खShareholders (members) of the company गBank that lends to the company घManaging director
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

336. When the auditor uses an audit sample to test the details of a population, sampling risk is the risk that:

     कThe auditor misinterprets the audit evidence खThe client changes the population after selection गThe auditor uses an inappropriate audit procedure घThe auditor's conclusion based on a sample may differ from the conclusion if the entire population were tested
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

337. The auditor is unable to attend the year-end inventory count due to unforeseen circumstances. Under ISA 501, the auditor shall:

     कIgnore inventory in the audit खMake or observe some physical counts on an alternative date and perform audit procedures on intervening transactions गIssue a disclaimer of opinion immediately घAccept management's count results without further work
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

338. Under ISA 450, if management refuses to correct some or all of the misstatements communicated by the auditor, the auditor shall:

     कWithdraw from the engagement immediately खObtain an understanding of management's reasons and consider that understanding when evaluating whether the financial statements are free from material misstatement गIgnore the uncorrected misstatements घCorrect the financial statements himself
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

339. A misstatement of Rs 5,000 found in a sample of trade receivables could indicate a larger misstatement in the population. The auditor evaluates this by:

     कCorrecting only the sample item खProjecting the misstatement to the population गAsking management to sign a representation letter घIgnoring it if it is below materiality
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

340. Those charged with governance of a company typically include:

     कTrade creditors खThe board of directors गThe external auditor घThe tax authority
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।