लेखापरीक्षण (Audit) – Audit & Assurance MCQ
लेखापरीक्षण (Audit) – CA / ACCA
Audit & Assurance · Chartered Accountancy (CA, ACCA) · ६१९ प्रश्न
६१९ प्रश्न उपलब्ध। मोड छान्नुहोस्:
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
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Which of the following is an INHERENT limitation of internal control?
सही उत्तर: घ) Collusion between two or more employees
Controls can be circumvented by collusion or management override, which is why internal control provides only reasonable assurance.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under ISA 265, significant deficiencies in internal control identified during the audit must be communicated:
सही उत्तर: ग) In writing to those charged with governance on a timely basis
ISA 265 requires written communication of significant deficiencies to TCWG and also to an appropriate level of management.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A walk-through test performed by the auditor involves:
सही उत्तर: घ) Tracing a few transactions from initiation through the information system to the financial records
Walk-throughs confirm the auditor's understanding of the system and whether controls have been implemented.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Tests of controls are designed to evaluate:
सही उत्तर: ख) The operating effectiveness of controls in preventing or detecting and correcting material misstatements
Tests of controls evaluate operating effectiveness; substantive procedures detect material misstatements at the assertion level.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Good segregation of duties requires that the same person should not be responsible for:
सही उत्तर: ख) Authorising transactions, holding custody of the related assets and recording them
Separating authorisation, custody and recording reduces the risk that one person can both commit and conceal errors or fraud.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Which of the following is NOT a component of an entity's system of internal control as described in ISA 315?
सही उत्तर: ख) Detection risk
The components are control environment, risk assessment process, monitoring process, information system and communication, and control activities; detection risk is an audit risk component.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under ISA 450, the auditor must accumulate misstatements identified during the audit, other than those that are:
सही उत्तर: क) Clearly trivial
ISA 450 requires accumulation of all identified misstatements except those that are clearly trivial.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Performance materiality is set at an amount lower than materiality for the financial statements as a whole in order to:
सही उत्तर: ख) Reduce to an appropriately low level the probability that aggregate uncorrected and undetected misstatements exceed overall materiality
ISA 320 explains that performance materiality allows for possible aggregation of smaller misstatements.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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The auditor sets overall materiality at 5% of profit before tax. If profit before tax is Rs 2,000,000, overall materiality is:
सही उत्तर: ग) Rs 100,000
5% × 2,000,000 = Rs 100,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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If the auditor plans to rely on controls over a significant risk, ISA 330 requires those controls to be tested:
सही उत्तर: क) In the current period
The auditor cannot rely on evidence from previous audits (rotation approach) for controls that mitigate a significant risk; they must be tested in the current period.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
यी अभ्यास प्रश्न हुन्, आधिकारिक प्रश्न होइनन्। पाठ्यक्रम, विज्ञापन र नतिजाका लागि सम्बन्धित निकायको आधिकारिक वेबसाइट हेर्नुहोस्। उत्तरमा गल्ती भेटे प्रश्नमुनिको "टिप्पणी / गल्ती रिपोर्ट" मा लेख्नुहोस्।
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