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

91. The entity's process for identifying business risks relevant to financial reporting objectives, assessing their significance and deciding on actions to address them is called the:

    कControl environment खProcess to monitor the system of internal control गInformation system घEntity's risk assessment process
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

92. Which of the following is an example of a CONTROL ACTIVITY in an entity's system of internal control?

    कManagement's philosophy and operating style खThe entity's process for identifying business risks गThe communication of financial reporting roles to staff घMonthly reconciliation of the receivables ledger with the control account
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

93. ISA 315 (Revised 2019) refers to the 'spectrum of inherent risk', which means that:

    कInherent risk varies in degree from lower to higher depending on the likelihood and magnitude of possible misstatement खInherent risk is always assessed as either high or low with nothing in between गInherent risk is the same for all assertions in an entity घInherent risk depends only on the auditor's sample size
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

94. Under ISA 200 and ISA 315, the risk of material misstatement at the assertion level consists of two components:

    कInherent risk and detection risk खInherent risk and control risk गControl risk and detection risk घSampling risk and non-sampling risk
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

95. A 'joint audit' is one in which:

    कThe internal and external auditors share the same working papers खA company's auditors also audit its customers गTwo or more auditors are appointed to audit the same financial statements and jointly report on them घThe auditor audits two years at the same time
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

96. A statutory audit is an audit that is:

    कCarried out voluntarily at the owner's request खPerformed by the internal audit department गRequired by law, such as an audit of a company under the Companies Act घConducted only when fraud is suspected
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

97. A 'balance sheet audit' mainly involves:

    कChecking every transaction recorded during the year खTesting only the internal control system गReviewing the cash budget for the next year घVerifying the assets and liabilities in the balance sheet with only limited examination of the underlying transactions
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

98. Criminal liability of an auditor typically arises when the auditor:

    कKnowingly or wilfully makes a false statement in a report or certificate खFails to complete the audit by a deadline गCharges a higher fee than the previous auditor घIssues a qualified opinion
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

99. A whistle-blowing policy in a company mainly provides:

    कA procedure for recruiting new staff खA channel for employees to report suspected wrongdoing confidentially without fear of reprisal गA method of calculating bonuses घA system for approving capital expenditure
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

100. The main role of the remuneration committee of a company's board is to:

     कApprove the external auditor's fee खRecommend or determine the remuneration of executive directors and senior management गSet the selling prices of products घPrepare the payroll each month
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।