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

401. Which procedure is most effective in detecting 'ghost' (fictitious) employees on a payroll?

     कAttending a wage payout or comparing the payroll with personnel records खAgreeing the net pay total to the bank transfer गReviewing the payroll for consistent monthly totals घRecalculating the payroll totals
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

402. Recalculating the depreciation charge for a sample of assets mainly provides evidence about the assertion of:

     कOccurrence खRights and obligations गAccuracy, valuation and allocation घExistence
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

403. Which procedure provides good evidence about the completeness of trade payables?

     कReconciling supplier statements to the purchase ledger balances खInspecting goods received notes dated before the year-end only गRecalculating the casting of the purchase ledger घVouching a sample of purchase ledger balances to purchase orders
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

404. Which procedure best tests the valuation of finished goods inventory at the lower of cost and net realisable value?

     कComparing cost with selling prices achieved after the year-end खConfirming inventory held by third parties गTracing items from the count sheets to the inventory listing घAttending the physical inventory count
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

405. The assertion that recorded transactions and events have actually occurred and pertain to the entity is called:

     कOccurrence खClassification गCut-off घCompleteness
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

406. The fundamental principle that requires compliance with relevant laws and regulations and avoidance of any conduct that discredits the profession is:

     कProfessional competence and due care खObjectivity गProfessional behaviour घConfidentiality
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

407. The fundamental principle that requires a professional accountant not to allow bias, conflict of interest or undue influence of others to override professional judgement is:

     कObjectivity खConfidentiality गProfessional behaviour घIntegrity
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

408. The fundamental principle of integrity requires a professional accountant to be:

     कStraightforward and honest in all professional and business relationships खAlways the lowest-cost service provider गAn expert in every area of accounting घIndependent of all clients
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

409. An audit firm quotes a fee so low that it may be difficult to perform the engagement in accordance with standards for that price. Under the IESBA Code this creates mainly a:

     कSelf-interest threat to professional competence and due care खIntimidation threat गAdvocacy threat घFamiliarity threat
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

410. Under the IESBA Code, a firm providing services to an audit client shall not:

     कGive advice on accounting policies खExplain the requirements of an accounting standard गCommunicate with those charged with governance घAssume a management responsibility for the client
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।