लेखापरीक्षण (Audit) – Audit & Assurance MCQ

लेखापरीक्षण (Audit): प्रश्न र उत्तर

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सही: ० / ०

381. Under ISA 700 (Revised), the first section of the auditor's report must be the:

     कBasis for Opinion section खResponsibilities of Management section गOpinion section घKey Audit Matters section
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

382. Under ISA 701, communicating a key audit matter in the auditor's report:

     कMust be done for every account balance खReplaces the need for a qualified opinion गIs not a substitute for expressing a modified opinion when required घIs required only when the opinion is adverse
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

383. Which of the following is an example of a matter for which an Emphasis of Matter paragraph may be included?

     कAn inability to attend the inventory count खA material misstatement of inventory गAn uncertainty about the outcome of major litigation that is properly disclosed घA disagreement with management on depreciation policy
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

384. After accepting an engagement, management imposes a scope limitation and refuses to remove it. If the possible effects are material and pervasive, ISA 705 requires the auditor to:

     कWithdraw from the audit where practicable and possible under law, or otherwise disclaim an opinion खIssue a qualified opinion गInclude a key audit matter instead of modifying the opinion घIssue an adverse opinion
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

385. Under ISA 705, effects of misstatements are 'pervasive' when, in the auditor's judgement, they:

     कExceed performance materiality खHave been corrected by management गRelate to any account in the statement of financial position घAre not confined to specific elements, or represent a substantial proportion of the financial statements, or relate to disclosures fundamental to users' understanding
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

386. Under ISA 580, written representations from management:

     कAre the most reliable form of audit evidence खReplace the need for other audit procedures गAre required only for listed entities घAre necessary audit evidence but do not on their own provide sufficient appropriate evidence about any matter
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

387. If management refuses to provide the written representation that it has fulfilled its responsibility for preparing the financial statements, ISA 580 requires the auditor to:

     कObtain a representation from the bank instead खIssue a qualified opinion only गDisclaim an opinion घIssue an unmodified opinion with an Other Matter paragraph
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

388. When a material uncertainty related to going concern exists but is NOT adequately disclosed in the financial statements, the auditor should express:

     कAn unmodified opinion with a Material Uncertainty Related to Going Concern section खA qualified or adverse opinion, as appropriate गA disclaimer of opinion in all cases घAn unmodified opinion with an Emphasis of Matter paragraph
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

389. After the date of the auditor's report but before the financial statements are issued, a fact becomes known to the auditor that, had it been known earlier, might have caused the report to be amended. Under ISA 560 the auditor shall:

     कIssue a separate public announcement खDiscuss the matter with management and, where appropriate, those charged with governance, and determine whether the financial statements need amendment गWithdraw from the engagement immediately घIgnore it because the report has already been dated
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

390. If management asserts in the financial statements that a related party transaction was conducted on terms equivalent to an arm's length transaction, ISA 550 requires the auditor to:

     कIssue an adverse opinion automatically खRequest the related party to sign the financial statements गAccept the assertion without further work घObtain sufficient appropriate audit evidence about that assertion
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।