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

151. A final audit (as distinct from an interim audit) is generally carried out:

     कAfter the year-end, when the draft financial statements have been prepared खAt the start of the financial year गContinuously during the year at fixed intervals घOnly when fraud is suspected
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

152. International Standards of Supreme Audit Institutions (ISSAIs), used by national audit offices, are issued by:

     कIFAC खIAASB गIIA घINTOSAI
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

153. An audit of a sole trader's accounts carried out at the owner's request, with no legal requirement, is a:

     कStatutory audit खPrivate (voluntary) audit गGovernment audit घSpecial investigation under company law
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

154. A management audit is best described as:

     कAn audit of the managers' personal tax returns खA statutory audit required for all companies गAn appraisal of the performance and effectiveness of management in achieving the organisation's objectives घAn audit of share transfers
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

155. An environmental audit is mainly concerned with:

     कAssessing an organisation's environmental performance and compliance with environmental laws and policies खTesting the IT environment of an entity गVerifying fixed assets in the factory घAuditing the control environment component of internal control
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

156. A cost audit primarily involves:

     कAuditing the tax returns of an entity खExamining the entity's environmental compliance गReviewing only the cash book घVerifying the cost accounting records and checking adherence to the cost accounting plan
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

157. The Cadbury Report of 1992 in the United Kingdom is best known for its recommendations on:

     कInternational financial reporting standards खThe financial aspects of corporate governance, including audit committees गPublic sector audit methods घTaxation of companies
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

158. The collapse of which international audit firm followed the Enron scandal of 2001?

     कCoopers & Lybrand खErnst & Whinney गArthur Andersen घPrice Waterhouse
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

159. In Re Thomas Gerrard & Son Ltd (1967), auditors were held liable because, having found altered invoices affecting inventory cut-off, they:

     कFailed to investigate further once their suspicion was aroused खDid not attend the AGM गCharged excessive fees घRefused to sign the report
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

160. Which case is remembered for Lord Denning's dissenting judgment that accountants owe a duty of care to third parties whom they know will rely on the accounts, a view later endorsed in Hedley Byrne?

     कKingston Cotton Mill (1896) खCaparo Industries v Dickman (1990) गRe London and General Bank (1895) घCandler v Crane, Christmas & Co (1951)
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।