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

561. Irrespective of the assessed risks of material misstatement, the auditor must:

     कRely entirely on tests of controls खDesign and perform substantive procedures for each material class of transactions, account balance and disclosure गSkip substantive procedures if controls are strong घTest 100% of all transactions
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

562. Tests of controls are performed to obtain evidence about:

     कThe operating effectiveness of controls in preventing or detecting material misstatements खThe monetary amount of misstatements in balances गThe accuracy of the auditor's fee घThe going concern status of the entity
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

563. The risk that the auditor's conclusion based on a sample differs from the conclusion if the entire population were tested is called:

     कNon-sampling risk खInherent risk गBusiness risk घSampling risk
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

564. A population of Rs 5,000,000 is to be tested using monetary unit sampling with a sample size of 50. What is the sampling interval?

     कRs 250,000 खRs 50,000 गRs 100,000 घRs 10,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

565. Selecting every 50th item after a random start is called:

     कHaphazard selection खSystematic selection गBlock selection घMonetary unit selection with stratification
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

566. Statistical sampling, as distinct from non-statistical sampling, involves:

     कRandom selection of sample items and use of probability theory to evaluate results खSelecting only the largest items गJudgemental choice of items with no evaluation घTesting 100% of the population
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

567. Receivables collection period is calculated as:

     कCredit sales / trade receivables x 365 खTrade receivables / cost of sales x 365 गCash / current liabilities x 365 घTrade receivables / credit sales x 365
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

568. Gross profit percentage has fallen sharply although selling prices and costs were stable. This may indicate:

     कThat the audit is complete खOverstatement of non-current assets only गPossible understatement of sales or overstatement of cost of sales, such as inventory errors घThat no further work is needed
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

569. Analytical procedures are required by the ISAs to be used:

     कOnly as substantive procedures खAt the risk assessment stage and near the end of the audit in forming the overall conclusion गOnly after the audit report is signed घNever, as they are optional throughout
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

570. Reviewing selling prices of inventory items after the year end mainly provides evidence about:

     कNet realisable value (valuation) of inventory खExistence of inventory गCompleteness of purchases घRights to inventory
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।