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

241. An interim audit visit made before the year-end is typically used mainly for:

     कIssuing the auditor's report खAttending the year-end inventory count गDocumenting systems and performing tests of controls घObtaining final written representations
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

242. Under ISA 300, the overall audit strategy:

     कLists the detailed procedures for each assertion खSets the scope, timing and direction of the audit and guides the development of the audit plan गStates the final audit opinion घFixes only the engagement fee
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

243. A proposed auditor asks the client's permission to communicate with the predecessor auditor. If the client refuses permission, the proposed auditor should normally:

     कDecline the appointment खAccept and ignore the refusal गReport the client to the police घIncrease the proposed fee
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

244. Under ISA 210, if before completing an audit the client asks to change it to a review engagement without reasonable justification, the auditor shall:

     कAgree immediately खAgree but date the report earlier गIssue an unmodified opinion घNot agree to the change
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

245. The auditor finds that sales in the last week of the year are unusually high and many are reversed by credit notes early in the next year. This most likely indicates:

     कAn improved control environment खNormal seasonal discounting गOverstatement of revenue through fictitious or premature year-end sales घUnderstatement of liabilities
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

246. Peer review of an audit firm by another practising firm or a professional body is primarily intended to:

     कIncrease audit fees खEvaluate the firm's compliance with professional standards and the quality of its work गReplace the statutory audit घPrepare client financial statements
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

247. Which of the following is a typical function of an audit committee?

     कReviewing the effectiveness of internal and external audit and recommending the appointment of the external auditor खPreparing the financial statements गApproving every purchase order घConducting the inventory count
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

248. ISAE 3420 deals with assurance engagements to report on:

     कGreenhouse gas statements खControls at a service organisation गInterim financial information घThe compilation of pro forma financial information included in a prospectus
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

249. Under ISAE 3000, suitable criteria for an assurance engagement should have characteristics including:

     कProfitability and growth खBrevity and secrecy गRelevance, completeness, reliability, neutrality and understandability घLow cost and speed
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

250. ISAE 3410 deals with assurance engagements on:

     कProspective financial information खGreenhouse gas statements गPro forma financial information in a prospectus घControls at a service organisation
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।