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

221. A 'clean' audit report is another name for:

     कA disclaimer of opinion खAn adverse opinion गAn unmodified opinion घA qualified opinion
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

222. The 'audit expectation gap' refers to:

     कThe difference between audit fees and costs खThe difference between what users believe auditors do and what auditors are actually responsible for गThe time between the year-end and the report date घThe difference between materiality and performance materiality
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

223. Under ISA 230, after the final audit file has been assembled, documentation must not be:

     कDeleted or discarded before the end of its retention period खReviewed by the engagement partner गStored electronically घCross-referenced
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

224. In addition to account balances, a bank confirmation request commonly asks the bank to confirm:

     कInventory quantities खCustomer balances गDepreciation charges घLoans, securities or charges, and other facilities with the bank
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

225. An entity uses an outside firm to process its payroll. For audit purposes, that outside firm is a:

     कComponent खRelated party गService organisation घManagement's expert
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

226. Which of the following is a non-assurance service commonly provided by audit firms?

     कStatutory audit खTax compliance and advisory गReview engagement घExamination of prospective financial information
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

227. Under ISA 250, for laws and regulations that do NOT have a direct effect on the financial statements (such as operating licence conditions), the auditor's responsibility is limited to:

     कPerforming specified procedures, such as inquiry and inspection of correspondence with regulators, to help identify non-compliance that may have a material effect खObtaining sufficient appropriate evidence of full compliance गIgnoring them entirely घIssuing a separate compliance opinion
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

228. Under ISA 240, the auditor is required to make inquiries about fraud of:

     कThe external lawyers only खShareholders only गCustomers only घManagement, those charged with governance and others within the entity such as internal audit
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

229. Under ISA 240, if the auditor identifies a misstatement caused by fraud in which senior management is involved, the auditor shall:

     कIgnore it if it is immaterial खDiscuss it only with a junior accountant गRe-evaluate the assessed risks and the reliability of evidence previously obtained, including management representations घIssue a disclaimer of opinion automatically
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

230. Under ISA 260, for listed entities the auditor must communicate to those charged with governance:

     कThe personal tax returns of audit staff खA statement that the engagement team and the firm have complied with relevant ethical requirements regarding independence गThe remuneration of audit partners घFees charged to other clients
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।