लेखापरीक्षण (Audit) – Audit & Assurance MCQ

लेखापरीक्षण (Audit): प्रश्न र उत्तर

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सही: ० / ०

451. Which of the following is an accounting estimate dealt with under ISA 540?

     कShare capital issued during the year खCash on hand counted at year-end गExpected credit loss allowance on trade receivables घPurchase invoice amount of a raw material
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

452. A sample with a total value of Rs 200,000 drawn from a population of Rs 2,000,000 contains misstatements of Rs 5,000. Using ratio projection, the projected misstatement in the population is:

     कRs 500,000 खRs 5,000 गRs 50,000 घRs 25,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

453. Dividing a population into sub-populations, each a group of sampling units with similar characteristics (often monetary value), is called:

     कCut-off testing खBlock selection गExtrapolation घStratification
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

454. Which of the following is an example of NON-sampling risk?

     कThe sample size is too small to detect an error खThe sample selected is not representative of the population गThe auditor uses an inappropriate procedure or misinterprets audit evidence घThe population contains unusual items by chance
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

455. Which method of sample selection is NOT appropriate when using statistical sampling?

     कRandom selection using random number tables खHaphazard selection गSystematic selection with a random start घMonetary unit selection
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

456. Using monetary unit sampling, a population of Rs 5,000,000 is to be tested with a sample size of 50. The sampling interval is:

     कRs 100,000 खRs 250,000 गRs 50,000 घRs 10,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

457. Statistical sampling, as distinct from non-statistical sampling, has the characteristics of:

     कSelection based solely on the auditor's judgement खRandom selection of sample items and use of probability theory to evaluate results गTesting 100% of the population घSelecting only the largest items
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

458. Under ISA 501, when inventory is material to the financial statements, the auditor should ordinarily:

     कCount every item personally खRely solely on management's written representation गAttend the physical inventory count, unless impracticable घAccept the closing inventory figure from the previous year
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

459. A bank confirmation request should be:

     कSent by the client and the reply returned to the client खSent by the auditor directly to the bank, with the reply returned directly to the auditor गPrepared and signed by the auditor only, without client authority घReplaced by the client's bank statement
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

460. The 'search for unrecorded liabilities' typically involves:

     कReviewing payments made and supplier invoices received after the year-end खCircularising customers with debit balances गCounting cash on hand at the year-end घInspecting share certificates
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।