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

491. When the assessed risk of material misstatement is high, the acceptable level of detection risk is:

     कUnaffected खHigher, allowing fewer substantive procedures गLower, requiring more persuasive substantive evidence घZero, so no substantive procedures are needed
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

492. Inherent risk is the susceptibility of an assertion to a material misstatement:

     कBefore consideration of any related controls खAfter consideration of related controls गThat the auditor's procedures fail to detect घCaused only by fraud
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

493. Which of the following is NOT one of the risk assessment procedures listed in ISA 315?

     कInquiries of management and others खExternal confirmation of receivable balances गAnalytical procedures घObservation and inspection
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

494. Under ISA 300, the audit plan (as distinct from the overall audit strategy) includes a description of:

     कThe nature, timing and extent of planned risk assessment procedures and further audit procedures खOnly the scope and reporting deadlines of the engagement गThe audit fee and billing arrangements घThe final audit opinion to be expressed
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

495. ISA 250 deals with the auditor's responsibility relating to:

     कUsing the work of internal auditors खAudit sampling गConsideration of laws and regulations in an audit of financial statements घCommunicating key audit matters
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

496. The primary responsibility for prevention and detection of fraud in an entity rests with:

     कThose charged with governance and management of the entity खThe external auditor गThe internal auditor alone घThe shareholders
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

497. The main factor that distinguishes fraud from error is whether the underlying action is:

     कDetected by the auditor खMaterial गRecorded in the ledger घIntentional
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

498. Under ISA 240, which presumed risk of material misstatement due to fraud CANNOT be rebutted by the auditor?

     कThe risk of management override of controls खThe risk of fraud in revenue recognition गThe risk of misappropriation of petty cash घThe risk of errors in depreciation calculations
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

499. Responsibility for the preparation and fair presentation of financial statements rests with:

     कManagement, with oversight by those charged with governance खThe external auditor गThe tax authority घThe company's bankers
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

500. ISA 230 requires audit documentation to be sufficient to enable whom to understand the nature, timing and extent of procedures performed and conclusions reached?

     कAn experienced auditor having no previous connection with the audit खAny shareholder of the company गThe client's junior accounting staff घA court judge without accounting knowledge
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।