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

581. Testing receivables by examining cash received from customers after the year end is primarily evidence of:

     कCompleteness of payables खExistence of receivables गClassification of expenses घCut-off of purchases
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

582. If management refuses to allow the auditor to send a receivables confirmation request, the auditor should first:

     कInquire about management's reasons and seek evidence as to their validity and reasonableness खImmediately resign from the engagement गIgnore the refusal and send the confirmation anyway घIssue an unmodified opinion
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

583. A positive confirmation request that does not state the balance and asks the respondent to fill in the amount is called a:

     कNegative confirmation खReconciliation request गDirect debit mandate घBlank positive confirmation request
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

584. A receivables confirmation in which the customer is asked to reply only if they disagree with the balance is called a:

     कPositive confirmation request खBlank confirmation request गNegative confirmation request घBank confirmation
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

585. Audit evidence obtained directly from an independent third party (for example, a bank confirmation) is generally considered:

     कLess reliable than oral representations from management खMore reliable than evidence generated internally by the entity गIrrelevant to the audit घEqual to photocopies of documents
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

586. Inquiry as an audit procedure, used alone, is:

     कNot ordinarily sufficient to provide evidence of the absence of a material misstatement खAlways sufficient evidence for any assertion गThe most reliable form of evidence घProhibited by the ISAs
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

587. Re-performing the client's bank reconciliation independently is an example of which audit procedure?

     कInquiry खObservation गConfirmation घReperformance
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

588. The 'appropriateness' of audit evidence refers to its:

     कQuantity खCost to obtain गRelevance and reliability घTimeliness of the audit report
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

589. The 'sufficiency' of audit evidence refers to its:

     कQuality खQuantity गRelevance only घSource
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

590. Which file typically contains information of continuing importance such as the entity's constitution, long-term contracts and organisation chart?

     कPermanent audit file खCurrent audit file गCorrespondence file of the current year only घManagement letter file
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।