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

501. The retention period for audit engagement documentation is ordinarily no shorter than:

     कTen years from the date of incorporation खOne year from the reporting date गTwo years from the date of assembly घFive years from the date of the auditor's report
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

502. Under ISA 230, the auditor should complete the assembly of the final audit file on a timely basis, which is ordinarily not more than:

     क30 days after the reporting period end ख60 days after the date of the auditor's report ग6 months after the date of the auditor's report घ1 year after the date of the auditor's report
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

503. Engagement quality reviews (EQR) are dealt with specifically by which standard?

     कISQM 1 खISQM 2 गISA 230 घISA 610
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

504. Which IAASB standard deals with a FIRM's responsibilities to design, implement and operate a system of quality management?

     कISQM 1 खISA 220 गISQM 2 घISA 300
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

505. Professional skepticism is best described as an attitude that includes:

     कAssuming that management is dishonest खA questioning mind, alertness to possible misstatement and critical assessment of audit evidence गAccepting management representations without question घRefusing to rely on any documents produced by the client
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

506. Under ISA 210, a precondition for an audit includes obtaining management's agreement that it acknowledges and understands its responsibility for:

     कDetermining the auditor's materiality level खDesigning the auditor's sampling plans गPreparation of the financial statements and the internal control needed for them घSigning the auditor's report
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

507. Which of the following is an acceptable circumstance in which an auditor may disclose confidential client information without the client's consent?

     कWhen a competitor of the client requests it खWhen disclosure is required by law, such as reporting suspected money laundering to the authorities गWhen it would help another client's business घWhen the auditor wishes to publicise the firm's work
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

508. Under the IESBA Code, a firm accepting an audit engagement on the basis of a contingent fee (fee dependent on the audit outcome) creates mainly a:

     कSelf-review threat खFamiliarity threat गSelf-interest threat घAdvocacy threat
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

509. The client's directors threaten to replace the auditor if a qualified opinion is issued over a disagreement. This is an example of an:

     कFamiliarity threat खAdvocacy threat गSelf-review threat घIntimidation threat
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

510. An auditor publicly promotes the shares of an audit client to potential investors. This creates mainly an:

     कFamiliarity threat खIntimidation threat गSelf-review threat घAdvocacy threat
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।