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

191. To test the cut-off of purchases at the year-end, the auditor would mainly:

     कCircularise all suppliers खSelect goods received notes for a few days before and after the year-end and check that the related liabilities are recorded in the correct period गRecalculate depreciation घCount cash on hand
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

192. Under ISA 505, an oral response to an external confirmation request:

     कIs a valid external confirmation if given by a senior official खIs more reliable than a written response गReplaces the need for any other procedure घDoes not meet the definition of an external confirmation
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

193. Direct confirmation of trade receivable balances with customers mainly provides evidence about:

     कExistence (and rights) of the receivables खRecoverability of the receivables गCompleteness of revenue घClassification of receivables as current
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

194. According to ISA 500, which of the following is generally more reliable?

     कA photocopy of a supplier's invoice खA scanned image sent by the client's staff गThe original document घAn oral explanation of the document's contents
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

195. Discovery sampling is a form of attribute sampling that is particularly useful when:

     कThe expected deviation rate is extremely low or zero, e.g. searching for evidence of fraud खThe population is very small गTesting the valuation of inventory घEstimating the total value of receivables
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

196. Variables sampling, as distinct from attribute sampling, is mainly used by auditors to:

     कEstimate the rate of control deviations खEstimate a monetary amount, such as the total misstatement of an account balance गSelect items haphazardly घTest whether a document has been authorised
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

197. In a test of controls, an increase in the expected rate of deviation in the population will:

     कDecrease the required sample size खHave no effect on sample size गEliminate the need for sampling घIncrease the required sample size
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

198. A limitation of monetary unit sampling is that:

     कLarge items are unlikely to be selected खIt cannot be used for substantive tests गUnderstated items and zero balances have little or no chance of selection घIt requires a normal distribution of the population
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

199. Benford's law, used in audit data analytics to detect possible manipulation, describes the:

     कExpected frequency distribution of the leading digits in many naturally occurring sets of numbers खRelationship between audit risk and sample size गRatio of current assets to current liabilities घOptimal rotation period for audit partners
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

200. 'Auditing around the computer' means that the auditor:

     कUses test data to check program logic खChecks inputs and agrees them to outputs without testing the processing within the computer गEmbeds audit modules within the client's software घReprocesses data using his own program
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।