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

341. Before accepting a new audit client, an audit firm considers the client's integrity mainly because:

     कA client lacking integrity increases the risk of fraud and of an inappropriate audit opinion खIt determines the size of the audit fee गIt is required to calculate materiality घIt affects the choice of sampling method
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

342. An auditor sends confirmation requests to receivables and some customers do not reply to positive requests. Under ISA 505, the auditor should:

     कWrite off the balances खPerform alternative audit procedures, such as examining after-date cash receipts and supporting documents गIssue a qualified opinion immediately घTreat non-replies as confirmations of the balances
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

343. When auditing share capital, the auditor agrees the issued share capital to the:

     कPurchase ledger खPayroll records गRegister of members (shareholders) and statutory records घFixed asset register
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

344. Under ISA 230, if the auditor needs to modify or add new documentation after the assembly of the final audit file, the auditor shall document:

     कApproval of the client's directors खNothing, as the file is already closed गThe reasons, and when and by whom the changes were made and reviewed घOnly the new conclusions reached
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

345. An audit permanent file contains documents of continuing relevance, such as:

     कThis year's inventory count notes खThis year's bank confirmations गThe entity's constitution (memorandum and articles) and long-term contracts घThe current year's trial balance
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

346. Audit working papers prepared by the auditor are the property of:

     कThe client company खThe tax authorities गThe auditor घThe shareholders
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

347. An audit committee is usually composed mainly of:

     कExecutive directors खExternal auditors गSenior accounts staff घIndependent non-executive directors
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

348. For the internal audit function to be effective and objective, it should ideally report functionally to the:

     कChief financial officer खExternal auditor गAudit committee घHead of the accounts department
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

349. ISAE 3402 deals with:

     कAudit of prospective financial information खAssurance reports on controls at a service organisation गAudits of smaller entities घGreenhouse gas statements
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

350. In a compilation engagement under ISRS 4410, the practitioner:

     कExpresses reasonable assurance खReports factual findings of agreed procedures गExpresses limited assurance घAssists management in preparing financial information without obtaining assurance
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।