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

321. Under ISA 610 (Revised 2013), the external auditor shall not use internal auditors to provide direct assistance to perform procedures that:

     कInvolve making significant judgements in the audit खHave low assessed risks of material misstatement गAre directed and reviewed by the external auditor घAre of a routine nature
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

322. In monetary unit sampling, any individual item whose value is greater than the sampling interval:

     कIs never selected खHas the same chance of selection as any other item गIs certain to be selected घMust be excluded from the population
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

323. Examining a tangible asset, such as a machine, to confirm that it exists is the audit procedure of:

     कInspection खRecalculation गReperformance घInquiry
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

324. 'Internal check' refers to:

     कThe auditor's review of the trial balance खA check of the external auditor's work by the client गArranging duties so that the work of one person is automatically checked by another घAn audit carried out by the internal auditor at year-end
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

325. Comparing the current year's gross profit margin with that of the previous year is an example of:

     कPhysical inspection खAn analytical procedure गExternal confirmation घA test of controls
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

326. A 'management letter' (letter of weakness) issued by the auditor mainly communicates:

     कThe audit fee for the year खThe audit opinion on the financial statements गManagement's representations to the auditor घDeficiencies in internal control and recommendations for improvement
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

327. Which document provides the auditor with evidence that goods ordered were actually received by the entity?

     कSales invoice खPurchase requisition गGoods received note घRemittance advice
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

328. Which of the following documents is generated by a third party and held by the client?

     कInternal memo खSupplier's invoice गPayroll sheet घSales invoice copy
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

329. The auditor obtains evidence that a controller authorises all credit notes. This is an example of a test of:

     कGoing concern खAnalytical procedures गDetails of balances घControls
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

330. An audit programme is best described as:

     कA computer program used by the client खThe auditor's report गA list of the client's employees घA detailed list of audit procedures to be performed to implement the audit plan
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।