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

291. Under the IESBA Code, a professional accountant's duty of confidentiality:

     कContinues even after the relationship with the client or employer has ended खEnds when the engagement ends गApplies only to listed clients घApplies only to written information
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

292. Under the IESBA Code, a former engagement partner who joins the audit client as a director with significant influence over the financial statements mainly creates:

     कA self-review threat खAn advocacy threat गA self-interest threat from contingent fees घFamiliarity and intimidation threats
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

293. Under the IESBA Code, specific actions such as disclosure to those charged with governance and a review are required when total fees from a public interest entity audit client exceed what percentage of the firm's total fees for two consecutive years?

     क5% ख10% ग15% घ25%
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

294. Under the IESBA Code, after serving the maximum time-on period as engagement partner of a public interest entity audit, the required cooling-off period is:

     कTwo consecutive years खFive consecutive years गThree consecutive years घOne year
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

295. Under ISA 700 (Revised), the auditor's report on the financial statements of a listed entity must include the name of the:

     कEngagement partner, unless doing so could lead to a significant personal security threat खAudit manager गClient's CFO घAudit committee chairman
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

296. In a qualified opinion arising from a material but not pervasive misstatement, the opinion paragraph typically uses the words:

     क'do not present fairly' ख'we do not express an opinion' ग'present fairly, without exception' घ'except for the effects of the matter described'
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

297. In a disclaimer of opinion, the auditor's report states that the auditor:

     कConsiders the financial statements fair except for one item खConsiders the financial statements not to be fairly presented गDoes not express an opinion on the financial statements घExpresses an unmodified opinion with an emphasis of matter
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

298. Under ISA 620, the auditor must evaluate whether the auditor's expert has the necessary competence, capabilities and:

     कAn acceptable fee level खObjectivity गLocal nationality घMembership of the client's board
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

299. Under ISA 500, an expert engaged by the entity to assist in preparing the financial statements, such as a property valuer hired by the client, is a:

     कManagement's expert खAuditor's expert गComponent auditor घEngagement quality reviewer
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

300. Under ISA 600 (Revised), a 'component auditor' is an auditor who:

     कReviews the group engagement partner's file खPerforms internal audit for the group गAudits only consolidation adjustments घPerforms audit work related to a component for purposes of the group audit
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।