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

71. Under ISA 240, if a misstatement due to fraud brings into question the auditor's ability to continue the audit, the auditor shall consider:

    कWithdrawing from the engagement, where withdrawal is possible under applicable law or regulation खIssuing an unmodified opinion and leaving गReporting directly to the media घReducing the audit fee
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

72. Under ISA 240, journal entries that are more likely to be fraudulent include those:

    कMade to unrelated, unusual or seldom-used accounts, often at period-end and in round amounts खPosted automatically by the sales system during the year गRecording monthly depreciation by a standard routine घApproved and posted by the accounts team in the normal course
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

73. A key advantage of audit data analytics over traditional sampling is the ability to:

    कEliminate the need for professional judgement खTest 100% of a population of transactions for specified characteristics गAvoid all communication with management घGuarantee detection of all fraud
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

74. A systems-based audit approach relies mainly on:

    कVerifying every balance by external confirmation खAnalytical review of the financial statements only गTesting the internal controls, so that substantive testing can be reduced where controls are effective घInvestigating the background of directors
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

75. A risk-based approach to audit directs audit effort mainly towards:

    कAreas with the largest number of transactions, regardless of risk खAreas that were tested least last year गAreas chosen randomly by the audit team घAreas with a higher assessed risk of material misstatement
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

76. The 'cycle approach' to an audit involves:

    कAuditing the accounts of a company every second year खRotating the audit partner each year गTesting balances only at the year-end घExamining groups of related transactions together, such as sales, receivables and cash receipts
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

77. Narrative notes, flowcharts and internal control questionnaires are methods used by the auditor to:

    कDocument the auditor's understanding of the entity's internal control खCalculate materiality गSelect samples for substantive testing घPrepare the auditor's report
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

78. Under ISA 265, deficiencies in internal control other than significant deficiencies are communicated:

    कTo shareholders in the auditor's report खTo management at an appropriate level, when in the auditor's judgement they merit management's attention गOnly orally to the audit committee घTo the regulator within seven days
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

79. Regular review of the aged receivables report by a credit controller is mainly a control over the:

    कExistence of inventory खCompleteness of purchases गRecoverability (valuation) of trade receivables घAccuracy of payroll
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

80. Tagging items of plant with unique identification numbers and periodically reconciling them with the fixed asset register mainly helps to ensure:

    कThat depreciation rates are appropriate खThat disposals are sold at a profit गThat the assets recorded exist and are safeguarded घThat asset revaluations are up to date
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।