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

531. When a misstatement is material but NOT pervasive, the auditor issues:

     कAn adverse opinion खA disclaimer of opinion गAn unmodified opinion घA qualified opinion ('except for')
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

532. An 'Other Matter' paragraph in the auditor's report refers to a matter:

     कFundamental to users' understanding of the financial statements and disclosed in them खThat causes a qualified opinion गNot presented or disclosed in the financial statements that is relevant to users' understanding of the audit or the auditor's responsibilities घThat is identical to a key audit matter
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

533. An 'Emphasis of Matter' paragraph in the auditor's report:

     कModifies the opinion to 'except for' खDraws attention to a matter appropriately presented or disclosed in the financial statements that is fundamental to users' understanding, without modifying the opinion गReplaces the opinion paragraph घIs used when the auditor disagrees with management
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

534. Matters which, in the auditor's professional judgement, were of most significance in the audit of the current period's financial statements and are communicated in the auditor's report are called:

     कKey audit matters खEmphasis of matter paragraphs गOther matter paragraphs घMaterial uncertainties
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

535. The audit committee of a listed company is normally made up mainly of:

     कExecutive directors खThe external auditors गMajor shareholders' employees घIndependent non-executive directors
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

536. Rotation of the key audit partner on listed company audits is mainly a safeguard against which threat?

     कSelf-review threat खAdvocacy threat गFamiliarity threat घIntimidation threat
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

537. Independence of mind and independence in appearance are required of auditors. 'Independence in appearance' means:

     कWearing appropriate business dress खAvoiding facts and circumstances that would lead an informed third party to conclude that integrity or objectivity has been compromised गNever meeting the client's management घBeing physically separate from the client's office
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

538. The five fundamental principles of the IESBA Code of Ethics are integrity, objectivity, professional competence and due care, confidentiality and:

     कProfessional behaviour खIndependence गProfitability घProfessional scepticism
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

539. Representing an audit client in a legal dispute with a third party creates mainly a(n):

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

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

540. A client threatening to dismiss the auditor unless a qualified opinion is withdrawn creates a(n):

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

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।