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

371. For a profit-oriented entity, the benchmark most commonly used in determining overall materiality is:

     कProfit before tax from continuing operations खShare capital गNumber of employees घCash balance at year-end
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

372. Adequate planning of an audit benefits the auditor by:

     कGuaranteeing that fraud will be detected खEliminating the need for audit evidence गAllowing the auditor to skip risk assessment घHelping devote appropriate attention to important areas of the audit
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

373. A key audit procedure required by ISA 240 to respond to the risk of management override of controls is:

     कTesting the appropriateness of journal entries and other adjustments खReviewing board minutes for dividends गConfirming bank balances घCounting petty cash
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

374. Under ISA 240, the auditor presumes there are risks of fraud in:

     कRevenue recognition खShare capital गDepreciation of plant घPetty cash balances
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

375. The three conditions generally present when fraud occurs (the fraud triangle) are:

     कMateriality, risk and evidence खIncentive or pressure, opportunity, and rationalisation गInherent risk, control risk and detection risk घPlanning, execution and reporting
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

376. ISA 240 identifies two types of intentional misstatements relevant to the auditor. They are:

     कFraudulent financial reporting and misappropriation of assets खErrors of omission and errors of commission गErrors of principle and errors of original entry घClerical errors and compensating errors
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

377. Under ISA 250, when the auditor identifies or suspects non-compliance with laws and regulations, the auditor should first:

     कResign immediately खObtain an understanding of the matter and discuss it with management and, where appropriate, those charged with governance गReport it to the media घIgnore it if it is not fraud
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

378. ISA 250 distinguishes laws and regulations that have a direct effect on the determination of material amounts in the financial statements. An example is:

     कTax and pension laws खHealth and safety regulations गEnvironmental compliance regulations not affecting amounts घOperating licence conditions
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

379. Under ISA 720, if the auditor concludes that a material misstatement of the other information exists and it is not corrected, the auditor's report should:

     कAlways contain an adverse opinion on the financial statements खContain a disclaimer of opinion गOmit any mention of the other information घDescribe the uncorrected material misstatement in the Other Information section
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

380. Under ISA 700, the auditor's report must have a title that:

     कMentions the auditor's materiality level खStates the name of the client's bank गIncludes the auditor's fee घClearly indicates that it is the report of an independent auditor
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।