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

551. If the financial statements have been prepared on a going concern basis but in the auditor's judgement this is inappropriate, the auditor should express:

     कAn unmodified opinion with an emphasis of matter खA qualified 'except for' opinion गAn unmodified opinion with other matter घAn adverse opinion
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

552. If a material uncertainty relating to going concern exists and is adequately disclosed, the auditor will normally:

     कIssue an adverse opinion खIssue a disclaimer of opinion गIssue an unmodified opinion with a separate 'Material Uncertainty Related to Going Concern' section घResign from the audit immediately
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

553. Which of the following is a financial indicator that may cast doubt on going concern?

     कIncrease in long-term orders from customers खNet current liability position and recurring operating losses गSuccessful renewal of borrowing facilities घRising gross margin
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

554. A 'walkthrough test' involves:

     कTracing a few transactions through the accounting system to confirm the auditor's understanding of it खPhysically walking around the client's premises to count assets गConfirming balances with third parties घRecalculating depreciation for all assets
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

555. Using audit software to extract and analyse data from the client's files is an example of:

     कObservation खInquiry गManual walkthrough घComputer-assisted audit techniques (CAATs)
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

556. In computerised systems, controls over the IT environment as a whole, such as access security and program change controls, are called:

     कApplication controls खSubstantive procedures गGeneral IT controls घDetective analytical controls
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

557. A significant deficiency in internal control should be communicated in writing to:

     कThe tax authority खThose charged with governance गThe company's customers घThe share registrar
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

558. Which of the following is NOT a component of internal control under ISA 315?

     कExternal audit खControl environment गEntity's risk assessment process घMonitoring of controls
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

559. Which of the following is an inherent limitation of internal control?

     कSegregation of duties खAuthorisation of transactions गPhysical controls over assets घCollusion between two or more employees
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

560. Segregation of duties in internal control means that:

     कAll staff should do the same job खThe auditor should prepare the accounts गNo one person should handle all aspects of a transaction from beginning to end घManagement should approve every transaction personally
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।