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

271. Which procedure gives the best evidence of the existence of investments held on the client's behalf by a custodian (such as a depository) at year-end?

     कObtaining direct confirmation from the custodian खInspecting the client's investment register गRecalculating dividend income घInquiry of the finance director
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

272. Recording the purchase of a delivery van as repairs expense is a misstatement relating mainly to which assertion?

     कExistence खCut-off गOccurrence घClassification
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

273. An employee sets up a fictitious supplier in the master file and approves invoices from it. The control most likely to prevent this is:

     कMonthly bank reconciliation खPhysical inventory counts गSegregation of duties between amending supplier master file data and approving invoices घReviewing aged receivables
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

274. Cheque kiting is a fraud that exploits:

     कPetty cash imprest balances खThe float (delay in clearing) between bank accounts to inflate bank balances गCredit notes issued to customers घDepreciation estimates
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

275. An embedded audit module (embedded audit facility) is mainly used to:

     कContinuously select and record transactions meeting auditor-specified criteria as they are processed खEncrypt client data गBack up client files घPrint the auditor's report
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

276. In parallel simulation, the auditor:

     कInserts fictitious transactions into the client's live files खObserves operations in the computer room गInterviews the IT manager घReprocesses the client's real data using the auditor's own program and compares the results with the client's output
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

277. The CAAT in which a dummy entity is set up within the client's live system and test transactions are processed with real ones is the:

     कParallel simulation खGeneralised audit software गIntegrated test facility घEmbedded audit module
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

278. A check digit verification control is mainly designed to detect:

     कUnauthorised access to the system खTranscription errors in code numbers, such as account numbers गDuplicate payments to suppliers घPower failures
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

279. An input control that checks whether a value falls within a set range, such as hours worked not exceeding 60 in a week, is a:

     कLimit (reasonableness) check खSequence check गCheck digit घHash total
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

280. A batch control total computed on a field that has no meaning by itself, such as the sum of employee code numbers, is called a:

     कControl total खFinancial total गRecord count घHash total
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।