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

441. Under ISA 706, an Emphasis of Matter paragraph is used to draw users' attention to a matter that is:

     कA key audit matter required under ISA 701 खMaterially misstated in the financial statements गNot disclosed in the financial statements but relevant to the audit घAppropriately presented or disclosed in the financial statements and fundamental to users' understanding of them
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

442. The auditor cannot obtain sufficient appropriate evidence over one material account, but the possible effects are NOT pervasive. The auditor should issue:

     कAn adverse opinion खA qualified opinion गA disclaimer of opinion घAn unmodified opinion
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

443. The auditor concludes that inventory is materially misstated but the effect is not pervasive. The appropriate opinion is:

     कQualified opinion खAdverse opinion गDisclaimer of opinion घUnmodified opinion with an emphasis of matter
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

444. Under ISA 700, an unmodified opinion for a fair presentation framework states that the financial statements:

     कAre completely free from any error खPresent fairly, in all material respects (or give a true and fair view) गHave been prepared by the auditor घGuarantee the solvency of the entity
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

445. To obtain evidence about litigation and claims involving the entity, ISA 501 requires the auditor, where risks are identified, to seek:

     कA newspaper search only खDirect communication with the entity's external legal counsel गConfirmation from the entity's customers घAn opinion from the tax authority
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

446. Under ISA 580, written representations should be dated:

     कOne month after the auditor's report खOn the last day of the reporting period गAs near as practicable to, but not after, the date of the auditor's report घOn the date the audit engagement letter is signed
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

447. Under ISA 570, if management's going concern assessment covers less than how many months from the date of the financial statements, the auditor should request management to extend it?

     कTwenty-four months खSix months गThree months घTwelve months
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

448. Which of the following is an indicator that may cast doubt on an entity's ability to continue as a going concern?

     कRenewal of the major borrowing facility on usual terms खA rise in the company's share price गRecurring operating losses and net current liabilities घStrong cash inflows from operations
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

449. Under ISA 560, the auditor is required to perform procedures to identify subsequent events requiring adjustment or disclosure covering the period:

     कBefore the date of the financial statements खAfter the financial statements have been issued, indefinitely गOnly up to 30 days after the year-end घBetween the date of the financial statements and the date of the auditor's report
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

450. ISA 550 requires the auditor to perform audit procedures to identify, assess and respond to risks of material misstatement arising from the entity's relationships and transactions with:

     कCommercial banks खForeign customers गGovernment tax authorities घRelated parties
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।