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

361. A disadvantage of a continuous audit is that:

     कIt delays the audit report खFigures already checked may be altered by client staff after the audit गIt reduces the auditor's knowledge of the business घErrors are discovered later than in a final audit
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

362. A continuous audit is one in which:

     कThe auditor's staff examine the accounts at regular intervals throughout the year खOnly cash transactions are audited गThe same auditor is appointed for many years घThe audit is performed only once after the year-end
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

363. Nepal Standards on Auditing (NSAs) are issued by the:

     कOffice of the Auditor General खAuditing Standards Board of the Institute of Chartered Accountants of Nepal गNepal Rastra Bank घSecurities Board of Nepal
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

364. Which of the following persons is generally disqualified from being appointed as the auditor of a company?

     कA firm of registered auditors खA chartered accountant in public practice गA director or employee of the company घA previously appointed auditor of another company
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

365. The appointment of the Auditor General of Nepal is made by the:

     कPrime Minister alone खPresident, on the recommendation of the Constitutional Council गChief Justice घFederal Parliament by majority vote
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

366. An 'ICQ' used in recording the internal control system is a(n):

     कIndependent confirmation query खIntegrated control quotient गInternal control questionnaire घInventory count quantity
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

367. Generalised audit software is mainly used by auditors to:

     कInterrogate and analyse the client's data files खPrepare the client's financial statements गTest the client's programmed controls by processing dummy transactions घReplace the need for professional judgement
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

368. Which of the following is an example of a general IT control?

     कA range check on hours worked खA check digit verification on customer numbers गControls over program changes to application software घA batch total check on input invoices
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

369. The 'tone at the top' set by management and those charged with governance forms part of which component of internal control?

     कControl environment खControl activities गMonitoring of controls घInformation system
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

370. A bank reconciliation prepared monthly by an independent person is an example of a:

     कPreventive control खDetective control गPhysical control over assets घGeneral IT control
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।