लेखापरीक्षण (Audit) – Audit & Assurance MCQ

लेखापरीक्षण (Audit): प्रश्न र उत्तर

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सही: ० / ०

231. Under ISA 450, the auditor shall request management to:

     कCorrect all misstatements accumulated during the audit, other than clearly trivial ones खCorrect only misstatements resulting from fraud गCorrect only misstatements above 10% of profit घIgnore misstatements in disclosures
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

232. In tests of controls, which of the following would DECREASE the required sample size?

     कHigher planned reliance on the control खA lower tolerable rate of deviation गA higher expected rate of deviation घLower planned reliance on the control
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

233. In ISA 530, the individual items that make up a population, such as cheques, invoices or monetary units, are called:

     कStrata खAnomalies गSampling units घTolerable items
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

234. Under ISA 520, when analytical procedures reveal fluctuations that are inconsistent with other information or differ significantly from expected values, the auditor shall:

     कAccept management's explanation without corroboration खInquire of management, corroborate the responses with appropriate evidence and perform other procedures as necessary गIssue a qualified opinion घReduce materiality to nil
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

235. Under ISA 500, 'recalculation' as an audit procedure involves:

     कChecking the mathematical accuracy of documents or records खIndependently executing internal controls गAsking questions of management घWatching a process being performed
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

236. Under ISA 500, when information produced by the entity, such as an aged receivables report, is used as audit evidence, the auditor must evaluate whether it is:

     कPrinted on company letterhead खSigned by the CEO गPrepared using the auditor's software घSufficiently reliable, including its accuracy and completeness
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

237. Under ISA 505, when a confirmation reply shows a difference from the entity's records (an exception), the auditor shall:

     कIgnore it if small खAutomatically treat it as an anomaly गInvestigate it to determine whether it indicates a misstatement घSend a new request to a different customer
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

238. Under ISA 501, procedures to identify litigation and claims include inquiry of management, reviewing minutes of those charged with governance, and:

     कCounting cash खReviewing legal expense accounts गRecalculating depreciation घConfirming receivables
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

239. Under ISA 501, if the inventory count is held at a date other than the date of the financial statements, the auditor must also perform procedures to obtain evidence about whether:

     कChanges in inventory between the count date and the year-end are properly recorded खThe count date fell on a weekend गThe inventory is insured घManagement has changed the year-end
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

240. When substantive procedures are performed at an interim date, ISA 330 requires the auditor to cover the remaining period up to the year-end by:

     कRepeating all interim tests in full खIgnoring the remaining period गObtaining a management representation only घPerforming further substantive procedures, combined with tests of controls for the intervening period, or further substantive procedures alone
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।