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

411. Under the IESBA Code, an audit team member may accept gifts and hospitality from an audit client only if:

     कTheir value is less than the audit fee खThey are declared to the client's audit committee गThey are received after the audit report is signed घA reasonable and informed third party would consider them trivial and inconsequential
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

412. Under the IESBA Code, a member of the audit team holding a direct financial interest in an audit client must:

     कDisclose it in the auditor's report खTransfer it to a close family member गDispose of the interest or be removed from the audit team घHold it until the end of the audit
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

413. Under the IESBA Code, a loan to an audit team member from an audit client that is a bank, made under normal lending procedures, terms and conditions:

     कRequires the firm to resign from the audit खIs permitted only if the loan is interest-free गDoes not create a threat that requires the loan to be refused घIs always prohibited
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

414. Under the IESBA Code, the key audit partner rotation provisions for a public interest entity audit client generally limit the engagement partner's time-on period to:

     कFifteen cumulative years खSeven cumulative years गThree cumulative years घTen cumulative years
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

415. Under ISA 220, overall responsibility for managing and achieving quality on an individual audit engagement rests with the:

     कMost junior member of the audit team खAudit committee of the client गEngagement quality reviewer घEngagement partner
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

416. Before accepting an engagement, management imposes a limitation on scope such that the auditor believes it would result in a disclaimer of opinion. Under ISA 210 (unless required by law), the auditor shall:

     कNot accept the engagement as an audit engagement खAccept the engagement and include an Emphasis of Matter paragraph गAccept the engagement and issue a qualified opinion घAccept and report the matter only to shareholders
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

417. On a recurring audit, ISA 210 requires the auditor to:

     कObtain shareholder approval of the engagement terms annually खIssue a fresh engagement letter every year in all cases गRely on the original engagement letter without any consideration घAssess whether circumstances require the terms of the engagement to be revised and whether the entity needs to be reminded of the existing terms
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

418. Under ISA 210, which of the following is NOT normally included in the audit engagement letter?

     कReference to the expected form and content of the auditor's report खThe objective and scope of the audit गThe detailed materiality figure the auditor will use घThe responsibilities of the auditor and of management
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

419. ISA 200 states that the auditor cannot obtain absolute assurance because of inherent limitations of an audit. Which of the following is one such limitation?

     कAuditing standards prohibit testing of controls खMuch audit evidence is persuasive rather than conclusive गAuditors are not allowed to examine documents घAuditors are not independent of management
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

420. Under ISAE 3400, when examining prospective financial information, the practitioner's report on management's assumptions ordinarily provides:

     कReasonable assurance that the forecast results will be achieved खA moderate level of assurance expressed in negative form गAbsolute assurance on the forecast घNo statement about the assumptions
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।