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

421. ISRE 2410 deals with:

     कReview of interim financial information performed by the independent auditor of the entity खAudits of group financial statements गCompilation engagements घAssurance on greenhouse gas statements
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

422. Under ISA 510, in an initial audit engagement the auditor must obtain sufficient appropriate evidence about whether:

     कAll prior year audit working papers were correct खThe predecessor auditor was paid in full गOpening balances contain misstatements that materially affect the current period's financial statements घThe client will remain profitable for five years
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

423. Before accepting an audit appointment, a proposed auditor normally communicates with the existing (predecessor) auditor mainly to:

     कAsk the predecessor to sign the new auditor's report खAgree to split the audit fee गObtain the predecessor's working papers as a right घLearn whether there are any professional or other reasons why the appointment should not be accepted
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

424. Which audit procedure is most effective for verifying cash in hand?

     कA surprise physical count of cash in the presence of the custodian खReviewing the cash book total only गObtaining a written representation from the cashier घAnalytical review of cash expenses
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

425. 'Teeming and lading' is a fraud usually associated with:

     कMisappropriating cash received from one customer and covering it with later receipts from other customers खOverstating inventory through fake purchase invoices गPaying salaries to fictitious employees घRecording sales in the wrong period deliberately to meet targets
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

426. Verification of assets by the auditor is primarily concerned with confirming:

     कArithmetical accuracy of the day books खExistence, ownership (rights) and proper valuation of assets at the reporting date गThe authorisation of every purchase order घThe tax deductibility of expenses
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

427. Vouching, as an audit technique, refers to:

     कRecalculating totals of ledgers खPhysically counting fixed assets गExamining documentary evidence supporting entries in the books of account घInterviewing the board of directors
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

428. When auditing the loan loss provisioning of a commercial bank in Nepal, the auditor checks compliance with directives issued by:

     कDepartment of Industry खSecurities Board of Nepal गInsurance Authority घNepal Rastra Bank
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

429. Which statement best distinguishes internal audit from external (statutory) audit?

     कInternal audit is required to follow the Companies Act opinion format खInternal audit expresses an opinion to shareholders on the financial statements गExternal auditors are employees of the entity घInternal audit is part of the entity's governance and control and reports to management or the audit committee, while external audit reports an opinion to shareholders
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

430. Which constitutional body in Nepal is responsible for auditing the accounts of government offices?

     कPublic Service Commission खCommission for the Investigation of Abuse of Authority गOffice of the Auditor General घNational Planning Commission
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।