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

251. Under ISAE 3000 (Revised), an engagement in which the practitioner measures or evaluates the underlying subject matter against the criteria (rather than another party doing so) is a(n):

     कDirect engagement खAttestation engagement गCompilation engagement घAgreed-upon procedures engagement
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

252. Section 404 of the Sarbanes-Oxley Act mainly requires:

     कRotation of audit firms every five years खProhibition of all non-audit services गDisclosure of key audit matters घManagement's assessment of internal control over financial reporting, with auditor attestation for certain issuers
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

253. The Sarbanes-Oxley Act of 2002 (USA) established which body to oversee auditors of public companies?

     कSEC खFASB गPCAOB घAICPA
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

254. To succeed in a negligence claim against an auditor, a plaintiff must generally prove a duty of care, a breach of that duty, and:

     कThat the auditor was paid a fee खThat a financial loss was caused by the breach गThat the auditor is a member of ICAN घThat the client was a listed company
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

255. In Re London and General Bank (1895), the court held that the auditor's duty includes:

     कAscertaining and stating the true financial position and reporting it to the shareholders, not merely to the directors खGuaranteeing that the accounts are free from all errors गManaging the company's investments घDetecting every fraud
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

256. In Hedley Byrne & Co Ltd v Heller & Partners Ltd, the House of Lords established that:

     कAuditors are watchdogs, not bloodhounds खAuditors owe no duty to anyone गAuditors must attend inventory counts घLiability for negligent misstatement can arise without a contract where there is a special relationship of reliance
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

257. In the McKesson & Robbins case (1938), the discovery of fictitious inventory and receivables led auditing standards to require:

     कRotation of audit partners खAudit committees गObservation of inventory counts and confirmation of receivables घKey audit matters in reports
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

258. Due diligence carried out before acquiring a business is best described as:

     कA statutory audit of the target खAn investigation of the target's financial, legal and commercial position to inform the acquisition decision गAn internal audit of the acquirer घA review of the acquirer's tax returns
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

259. Forensic auditing is mainly concerned with:

     कGathering evidence of fraud or wrongdoing suitable for use in legal proceedings खExpressing an opinion on general purpose financial statements गReviewing interim financial information घCertifying tax returns
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

260. An audit to check whether an entity has complied with specific laws, regulations, policies or contract terms is a:

     कPerformance audit खForensic audit गContinuous audit घCompliance audit
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।