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

471. Audit risk is defined as the risk that the auditor:

     कIs sued by the client for negligence खLoses the audit client to a competitor गExpresses an inappropriate audit opinion when the financial statements are materially misstated घSpends more time than budgeted
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

472. Analytical procedures, as defined in ISA 520, consist of evaluations of financial information through analysis of:

     कPlausible relationships among financial and non-financial data खOnly the arithmetical accuracy of ledgers गPhysical inspection of tangible assets घSignatures on board minutes
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

473. ISA 520 requires the auditor to design and perform analytical procedures near the end of the audit in order to:

     कReplace all tests of details खAssist in forming an overall conclusion on whether the financial statements are consistent with the auditor's understanding of the entity गDetermine the audit fee घTest the operating effectiveness of controls
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

474. ISA 260 requires the auditor to communicate with which party about the planned scope and timing of the audit and significant findings?

     कThe general public खThe entity's customers गThe entity's suppliers घThose charged with governance
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

475. ISA 600 deals with special considerations in:

     कReviews of interim financial information खAudits of small entities गAudits of not-for-profit organisations घAudits of group financial statements, including the work of component auditors
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

476. Under ISA 620, in an auditor's report containing an UNMODIFIED opinion, the auditor:

     कMust name the auditor's expert and their qualifications खShall not refer to the work of an auditor's expert unless required by law or regulation गMust attach the expert's report घMust state that responsibility is shared with the expert
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

477. When the external auditor uses the work of the internal audit function under ISA 610, responsibility for the audit opinion:

     कRests with the audit committee खIs shared equally with the internal auditor गIs transferred to the internal auditor for the areas covered घRests solely with the external auditor
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

478. Under ISA 402, a 'Type 2' report from a service auditor provides information on:

     कThe financial position of the service organisation खOnly the design of controls at a point in time गThe description and design of the service organisation's controls and their operating effectiveness over a period घFraud committed at the service organisation
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

479. In computer-assisted audit techniques, 'test data' is mainly used to:

     कCount physical cash खExtract and analyse large volumes of client data files गTest the operation of programmed controls by processing dummy transactions through the client's system घSend electronic confirmations to banks
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

480. Which of the following is an example of an APPLICATION control in a computerised system?

     कAn input edit check that rejects invoices with invalid customer codes खPhysical security of the server room गPolicies for program change management घBackup and disaster recovery procedures
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।