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

461. If management refuses to allow the auditor to send a confirmation request, ISA 505 requires the auditor first to:

     कInquire about management's reasons and seek evidence of their validity and reasonableness खIssue a disclaimer of opinion immediately गSend the request anyway without management's knowledge घAccept the refusal without further action
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

462. ISA 505 permits negative confirmations as the sole substantive procedure only when, among other conditions:

     कManagement has refused positive confirmations खThe balances are individually very large गThe auditor expects a high rate of exceptions घRisk of material misstatement is low and the population consists of a large number of small, homogeneous balances
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

463. In a POSITIVE confirmation request, the confirming party is asked to:

     कReply to the auditor in all cases, either agreeing or disagreeing with the information खReply only if they disagree with the information गReply to the client rather than the auditor घPay the outstanding balance
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

464. Which procedure provides the best evidence about the valuation (recoverability) of trade receivables?

     कReviewing receipts from customers after the year-end and the aged receivables analysis खInspecting sales invoices issued during the year गAgreeing the receivables ledger total to the trial balance घObserving the despatch of goods
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

465. Inspecting title deeds of land and buildings mainly provides evidence about which assertion?

     कCut-off खCompleteness गAccuracy of depreciation घRights and obligations
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

466. The cut-off assertion is concerned with whether:

     कAssets are owned by the entity खTransactions and events have been recorded in the correct accounting period गBalances are valued at appropriate amounts घDisclosures are understandable
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

467. Selecting goods despatched notes and tracing them to sales invoices and the sales ledger primarily tests the:

     कCompleteness of sales खOccurrence of sales गValuation of receivables घRights to receivables
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

468. Selecting items recorded in the inventory listing and locating them physically on the warehouse floor primarily tests which assertion?

     कClassification खCompleteness गExistence घPresentation
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

469. Under ISA 500, the 'sufficiency' of audit evidence refers to its:

     कRelevance खQuantity गReliability घTimeliness of receipt
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

470. Tests of controls are often performed at an interim audit visit. If the auditor relies on such tests, ISA 330 requires the auditor to:

     कRepeat all interim tests at the year-end in full खIgnore the period after the interim visit गObtain additional evidence about the controls for the remaining period up to the year-end घObtain a written guarantee from management
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।