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

391. ISA 540 requires the auditor to review the outcome of management's prior period accounting estimates mainly to:

     कIdentify and assess risks of material misstatement in the current period, including possible management bias खQuestion the professional judgements of the prior period auditor गRestate the prior period financial statements घDetermine the audit fee
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

392. Substantive analytical procedures are generally most suitable for:

     कTesting the existence of a specific asset खLarge volumes of transactions that tend to be predictable over time गSingle unusual transactions घNon-routine transactions with no history
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

393. Using systematic selection, an auditor wants 50 items from a population of 1,000 items. The sampling interval is:

     क20 ख10 ग50 घ100
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

394. When designing a sample for a test of controls, which change would INCREASE the required sample size?

     कA decrease in the expected rate of deviation खA decrease in the tolerable rate of deviation गA decrease in the planned reliance on controls घAn increase in the tolerable rate of deviation
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

395. In ISA 530, tolerable misstatement is:

     कThe amount of misstatement management is willing to accept खThe total misstatement found in the sample गAlways equal to overall materiality घA monetary amount set by the auditor in respect of which the auditor seeks an appropriate level of assurance that it is not exceeded by actual misstatement in the population
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

396. A key limitation of observation as an audit procedure is that:

     कIt provides evidence only about the point in time at which the observation takes place खIt cannot be performed by the auditor गIt is less reliable than oral representations घIt requires external confirmation
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

397. When testing the operating effectiveness of controls, inquiry alone:

     कIs always sufficient खIs prohibited by ISA 330 गIs not sufficient and must be combined with other procedures घIs more reliable than inspection
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

398. Under ISA 500, 'reperformance' as an audit procedure means:

     कRepeating the previous year's audit programme खAsking management to redo its calculations गThe auditor's independent execution of procedures or controls that were originally performed as part of the entity's internal control घRecalculating the casting of documents only
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

399. When the client's inventory is held by a third party (such as a public warehouse), the auditor ordinarily obtains evidence about its existence by:

     कReviewing sales invoices खRecalculating the inventory valuation गRelying solely on management's inventory listing घRequesting confirmation from the third party regarding quantities and condition
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

400. When auditing a bank reconciliation at year-end, the auditor traces unpresented cheques to:

     कThe bank statements after the year-end to confirm they cleared खThe sales ledger गThe fixed asset register घThe minutes of board meetings
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।