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

281. A control that stops an error from occurring, such as requiring a password before payroll data can be accessed, is a:

     कDetective control खCorrective control गPreventive control घCompensating control
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

282. In the IIA's Three Lines Model, the internal audit function constitutes the:

     कFirst line खThird line गSecond line घExternal line
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

283. Under COSO's Internal Control – Integrated Framework (2013), how many principles support its five components of internal control?

     क17 ख5 ग12 घ20
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

284. Under ISA 220 (Revised), the engagement partner must determine that the engagement team has appropriate:

     कShareholdings in the client खTax registrations गRelationships with the client's management घCompetence, capabilities and sufficient time
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

285. Under ISQM 2, a former engagement partner may be appointed as engagement quality reviewer of the same engagement only after a cooling-off period of at least:

     कSix months खOne year गTwo years घFive years
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

286. Under ISQM 1, which of the following is one of the eight components of a firm's system of quality management?

     कAudit sampling खThe firm's risk assessment process गMateriality घGroup audit consolidation
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

287. Which of the following is a safeguard that may reduce a familiarity threat created by long association of senior personnel with an audit client?

     कRotating the individual off the audit team खIncreasing the audit fee गReducing sample sizes घAccepting only low-value gifts
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

288. Under the IESBA Code, preparing accounting records and financial statements for an audit client that is a public interest entity is:

     कPermitted without restriction खPermitted if fees are low गPermitted if the client approves घProhibited, except in limited circumstances
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

289. Under the IESBA Code, providing internal audit services to an audit client that is a public interest entity is prohibited when the services relate to:

     कMatters unrelated to financial reporting खGeneral staff training गA significant part of internal control over financial reporting, financial accounting systems or amounts material to the financial statements घReviewing compliance with environmental permits
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

290. In the IESBA Code, 'NOCLAR' refers to:

     कNon-current liabilities खNon-compliance with laws and regulations गNew ordinary capital allotment rules घNotice of client audit rotation
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।