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

171. A useful procedure to assess the reasonableness of the income tax expense is to:

     कReconcile the tax charge to accounting profit multiplied by the applicable tax rate, explaining the differences खConfirm the tax charge with the client's customers गCount the tax payment receipts only घCompare the tax charge with the number of employees
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

172. When auditing dividends paid to shareholders, the auditor mainly verifies them against:

     कSupplier invoices खThe declaration recorded in minutes (board/general meeting) and the dividend list based on the register of members गThe sales ledger घThe bank's interest certificate
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

173. The most appropriate evidence for the year-end valuation of an investment in listed equity shares is:

     कThe cost shown in the purchase contract note खThe directors' estimate of value गThe dividend received during the year घThe quoted market price on the stock exchange at the reporting date
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

174. Under ISA 505, maintaining control over external confirmation requests includes:

     कAllowing the client to post the requests and collect replies खAsking customers to reply to the client's sales manager गDetermining the information to be confirmed, selecting the confirming party, designing the request and sending it घAccepting replies forwarded by the client without question
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

175. An auditor engages an independent property valuer to help evaluate the client's revaluation of buildings. Under ISA 620 the valuer is:

     कAn auditor's expert खA management's expert गA component auditor घA member of the client's internal audit function
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

176. Under ISA 610 (Revised 2013), before using the work of the internal audit function, the external auditor evaluates its objectivity, its competence and whether it:

     कReports to the finance director खApplies a systematic and disciplined approach, including quality control गHas audited the entity for at least five years घUses the same audit software as the external auditor
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

177. In the context of ISA 402, 'complementary user entity controls' are controls that:

     कThe service auditor tests on behalf of the user auditor खThe service organisation performs for all its customers गThe regulator imposes on service organisations घThe service organisation assumes will be implemented by user entities
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

178. ISA 501 provides specific considerations for obtaining audit evidence on which items?

     कCash, receivables and payables खRevenue, related parties and going concern गInventory, litigation and claims, and segment information घShare capital, reserves and dividends
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

179. If written representations are inconsistent with other audit evidence, ISA 580 requires the auditor to:

     कPerform audit procedures to attempt to resolve the matter खAccept the written representations as conclusive गIgnore the other audit evidence घImmediately resign from the engagement
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

180. Under ISA 570, if management is unwilling to make or extend its assessment of going concern when requested by the auditor, the auditor shall:

     कPrepare the assessment personally and sign it on management's behalf खConsider the implications for the auditor's report गIssue an adverse opinion automatically घIgnore the matter if the entity is profitable
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।