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

351. ISAE 3000 (Revised) deals with:

     कAssurance engagements other than audits or reviews of historical financial information खCompilation engagements गAudits of group financial statements घReview of interim financial information
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

352. In Caparo Industries plc v Dickman, the House of Lords held that auditors of a company generally:

     कOwe a duty of care to every member of the public खCannot be sued by the company गOwe no duty of care to individual shareholders or potential investors who rely on the audited accounts for investment decisions घAre liable to creditors for all losses
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

353. In the Kingston Cotton Mill case, it was observed that an auditor is:

     कBound to detect every fraud खAn insurer of the company's assets गNot required to exercise reasonable care घA watchdog, but not a bloodhound
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

354. A major limitation of block selection of audit samples is that:

     कIt selects too many items खIt always requires a computer गIt uses probability theory घIt is not appropriate when sampling is to be used to draw valid inferences about the entire population
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

355. Attribute sampling is generally used by auditors in:

     कSubstantive tests of account balances, to estimate monetary misstatement खInventory valuation गAnalytical procedures घTests of controls, to estimate the rate of deviation
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

356. Window dressing in financial statements refers to:

     कDecorating the client's office before the audit खManipulating transactions near the year-end to present a more favourable position गDisclosing all related parties घRounding figures to the nearest thousand
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

357. In the purchases cycle, the 'three-way match' compares the:

     कPayroll, timesheets and bank transfer खPurchase order, goods received note and supplier invoice गSales order, despatch note and sales invoice घCheque, bank statement and cash book
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

358. An audit trail in a computerised accounting system refers to:

     कA log of auditor travel खA list of audit staff hours गA summary of audit fees घThe ability to trace a transaction from its source document to its final output and vice versa
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

359. Performance (value for money) audit evaluates the:

     कTrue and fair view of the financial statements only खEconomy, efficiency and effectiveness of operations गArithmetical accuracy of the books only घTax liability of the entity
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

360. An investigation differs from a statutory audit in that an investigation:

     कCovers only cash transactions खIs compulsory every year under the company law गIs a special examination undertaken for a specific purpose, often by the request of a particular party घAlways results in an opinion on the truth and fairness of financial statements
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।