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

101. 'Cookie jar reserves' as an earnings management technique means:

     कKeeping excess petty cash in a locked box खCreating a sinking fund for debentures गOverstating provisions in good years and releasing them in poor years to smooth profits घRetaining all profits without paying dividends
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

102. 'Round-tripping' of revenue refers to:

     कRecording the same invoice twice खRounding off figures in the financial statements गReversing year-end accruals in the next period घCircular transactions in which money or goods go out and come back so as to create apparent sales without economic substance
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

103. 'Channel stuffing' as a form of earnings manipulation refers to:

     कInducing distributors to accept more goods than they need near the period-end to inflate sales खHiding expenses in suspense accounts गPaying suppliers early to reduce payables घRecording sales returns in advance
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

104. The collapse of Wirecard AG in Germany in 2020 followed the auditor's inability to verify:

     कAbout €1.9 billion of cash said to be held in trustee bank accounts खThe valuation of its aircraft fleet गThe existence of oil reserves घPension obligations of its employees
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

105. The 'Repo 105' transactions associated with Lehman Brothers were used mainly to:

     कHide losses on fixed assets खTemporarily remove assets from the balance sheet at period-ends to reduce reported leverage गInflate sales revenue by fictitious invoicing घAvoid paying income tax
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

106. The Satyam Computer Services fraud revealed in India in 2009 mainly involved:

     कUndisclosed derivative losses at a foreign subsidiary खCapitalisation of operating leases गFictitious cash and bank balances and inflated revenue घOvervaluation of agricultural assets
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

107. The WorldCom accounting fraud uncovered in 2002 mainly involved overstating profit by:

     कRecording fictitious bank balances खRepurchasing its own shares गUnderstating depreciation on aircraft घCapitalising line costs that should have been expensed
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

108. Under the Constitution of Nepal, the Auditor General must be consulted in appointing the auditor of a corporate body in which the Government of Nepal owns:

     कAny shares at all खAt least twenty-five percent of the shares गOne hundred percent of the shares only घMore than fifty percent of the shares or assets
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

109. Under the Constitution of Nepal, the term of office of the Auditor General is:

     कSix years from the date of appointment खFive years from the date of appointment गFour years from the date of appointment घUntil the age of 70 with no fixed term
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

110. Under ISA 210, as a precondition for an audit, the auditor shall determine whether:

     कThe client's profits have increased खThe financial reporting framework to be applied is acceptable गThe audit fee has been paid in advance घThe client has an internal audit function
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।