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

31. In the audit of a charitable organisation, a particular risk the auditor commonly addresses is:

    कOvervaluation of finished goods inventory खIncorrect calculation of earnings per share गCompleteness of donations received, especially in cash घTranslation of foreign subsidiaries
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

32. Compared with a reasonable assurance engagement, the procedures performed in a limited assurance engagement are:

    कMore extensive खIdentical in nature and extent गLimited in nature, timing or extent घNot documented
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

33. In an assurance engagement, the 'intended users' are:

    कThe employees who prepared the subject matter information खThe practitioner's own audit staff गThe regulators of the audit firm only घThe persons for whom the practitioner prepares the assurance report
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

34. The elements of an assurance engagement are a three-party relationship, an appropriate underlying subject matter, suitable criteria, sufficient appropriate evidence and:

    कA written assurance report in the appropriate form खA contingent fee arrangement गAn internal audit department at the client घA statutory requirement for the engagement
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

35. Under ISA 260, the auditor shall communicate significant findings to those charged with governance in writing when:

    कThe client requests it in writing only खIn the auditor's professional judgement, oral communication would not be adequate गThe audit fee exceeds a specified amount घThe findings relate to prior years only
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

36. When communicating the planned scope and timing of the audit to those charged with governance, the auditor must take care not to:

    कMention significant risks identified खCompromise the effectiveness of the audit by making procedures too predictable गDiscuss the auditor's independence घDescribe the approach to internal control
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

37. The 'Report on Other Legal and Regulatory Requirements' section of an auditor's report addresses:

    कThe auditor's opinion on internal audit staff खThe client's marketing strategy गAdditional reporting responsibilities imposed by local law or regulation, such as Companies Act matters घKey audit matters for listed entities
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

38. The 'Auditor's Responsibilities for the Audit of the Financial Statements' section of the auditor's report states, among other things, that:

    कThe auditor guarantees the accuracy of all figures खThe auditor is responsible for preparing the financial statements गThe auditor has examined every transaction घReasonable assurance is a high level of assurance but is not a guarantee that an audit will always detect a material misstatement
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

39. Under ISA 720 (Revised), the auditor's responsibility for 'other information' in the annual report is to:

    कRead it and consider whether it is materially inconsistent with the financial statements or the auditor's knowledge, without expressing assurance on it खAudit it to the same standard as the financial statements गPrepare it on behalf of management घExpress a separate reasonable assurance opinion on it
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

40. For each key audit matter, the auditor's report describes:

    कWhy the matter was considered one of most significance and how it was addressed in the audit खThe amount of the audit fee related to the matter गThe names of the staff who audited it घA separate opinion on the matter
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।