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

181. After the financial statements have been issued, the auditor becomes aware of a fact that, had it been known at the report date, would have caused the report to be amended. If management revises the statements, the auditor should:

     कDo nothing, as the audit is complete खWithdraw the previous report without issuing another गInform the shareholders orally at the next meeting घAudit the amendment and issue a new report including a paragraph referring to the note explaining the revision
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

182. In performing a substantive analytical procedure under ISA 520, the auditor must first:

     कInvestigate all differences from the prior year खAsk management to explain the balance गDevelop an expectation of the recorded amount that is sufficiently precise घObtain written representations
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

183. In an initial audit engagement where the prior period was audited by another auditor, evidence about opening balances may be obtained by:

     कReviewing the predecessor auditor's working papers खAssuming the opening balances are correct गObtaining a confirmation from the tax office घRe-auditing every transaction of the prior year
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

184. Physical inspection of a motor vehicle shown in the asset register provides good evidence of its existence but weak evidence of:

     कIts location खThe entity's rights (ownership) over it गIts physical condition घIts identification number
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

185. Comparing quantities with despatch notes and prices with the authorised price list on a sample of sales invoices mainly tests the assertion of:

     कCompleteness खCut-off गRights and obligations घAccuracy
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

186. A 'proof in total' of wages expense, as a substantive analytical procedure, involves:

     कAgreeing each payslip to the bank statement खPhysically observing a wage payout गCalculating an expectation from employee numbers, pay rates and pay changes and comparing it with recorded wages घSending confirmations to employees
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

187. In analytical review, a significant increase in trade receivable collection days compared with last year, without any change in credit terms, most likely indicates a risk of:

     कUnderstatement of revenue खIrrecoverable receivables or overstatement of receivables गUnderstatement of payables घOverstatement of cash
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

188. Which procedure is most useful for identifying obsolete or slow-moving inventory?

     कReviewing inventory ageing and movement reports and noting damaged or slow-moving items during the count खVouching purchase invoices for inventory additions गConfirming inventory with the client's bank घRecalculating the cost formula on a sample of items
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

189. To verify that completed projects have been transferred from capital work-in-progress to property, plant and equipment and depreciated from the correct date, the auditor mainly examines:

     कSupplier statements खCustomer confirmations गBank reconciliation statements घCompletion or commissioning certificates for the projects
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

190. The best evidence of the entity's ownership of a registered patent is:

     कA written statement from the research manager खThe amortisation schedule गThe certificate of registration issued by the patent authority, in the entity's name घBoard minutes approving research expenditure
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।