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

431. Under the Companies Act, 2063 of Nepal, the auditor of a public company is ordinarily appointed by the:

     कOffice of the Company Registrar खManaging director गAnnual general meeting of the company घChief accountant of the company
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

432. Under ISA 700, the auditor's report shall be dated:

     कOn the last day of the reporting period खNo earlier than the date on which sufficient appropriate evidence has been obtained, including that the financial statements have been prepared and approved गOn the date the engagement letter was signed घOn the date of the annual general meeting
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

433. Under ISA 700, the 'Basis for Opinion' section of the auditor's report includes, among other things:

     कThe names of all audit team members खThe amount of the audit fee गDetails of every misstatement found घA statement that the auditor is independent of the entity in accordance with relevant ethical requirements
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

434. Under ISA 710, when comparative information is presented as 'corresponding figures', the auditor's opinion:

     कCovers only the prior period खRefers separately to each period presented गRefers to the current period only घIs not required
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

435. ISA 720 deals with the auditor's responsibilities relating to 'other information', which means:

     कInformation published in newspapers about the industry खInformation in the audit working papers गFinancial or non-financial information, other than the financial statements and auditor's report, included in the entity's annual report घTax returns filed by the entity
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

436. If the financial statements have been prepared on a going concern basis but, in the auditor's judgment, that basis is inappropriate, the auditor should express:

     कAn adverse opinion खA qualified opinion गAn unmodified opinion with an emphasis of matter घAn unmodified opinion with a key audit matter
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

437. The use of the going concern basis is appropriate, a material uncertainty exists, and it is ADEQUATELY disclosed. Under ISA 570, the auditor should express:

     कA qualified opinion खAn adverse opinion गA disclaimer of opinion घAn unmodified opinion with a separate section headed 'Material Uncertainty Related to Going Concern'
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

438. Under ISA 701, key audit matters are selected from:

     कMatters communicated with those charged with governance खMatters raised by shareholders at the AGM गAll misstatements identified, regardless of size घMatters reported by the tax authority
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

439. ISA 701 requires the communication of key audit matters in the auditor's report for audits of:

     कComplete sets of general purpose financial statements of listed entities खAll small owner-managed entities गInterim financial information reviews घAgreed-upon procedures engagements
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

440. Under ISA 706, an Other Matter paragraph refers to a matter OTHER than those presented or disclosed in the financial statements that is relevant to users' understanding of:

     कThe directors' remuneration policy खThe entity's products and services गThe entity's tax computations घThe audit, the auditor's responsibilities or the auditor's report
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।