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

481. Which of the following is an INHERENT limitation of internal control?

     कHigh level of materiality खLack of a written audit plan गUse of computerised accounting घCollusion between two or more employees
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

482. Under ISA 265, significant deficiencies in internal control identified during the audit must be communicated:

     कOnly in the auditor's report to shareholders खOrally to junior staff only गIn writing to those charged with governance on a timely basis घTo the tax authority
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

483. A walk-through test performed by the auditor involves:

     कRecalculating depreciation for all assets खCounting physical inventory at the year-end गSending confirmations to customers घTracing a few transactions from initiation through the information system to the financial records
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

484. Tests of controls are designed to evaluate:

     कThe monetary accuracy of account balances directly खThe operating effectiveness of controls in preventing or detecting and correcting material misstatements गThe going concern status of the entity घThe completeness of disclosures only
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

485. Good segregation of duties requires that the same person should not be responsible for:

     कRecording sales and preparing monthly management reports खAuthorising transactions, holding custody of the related assets and recording them गOpening the mail and reading correspondence घAttending training and appraisals
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

486. Which of the following is NOT a component of an entity's system of internal control as described in ISA 315?

     कControl environment खDetection risk गControl activities घThe entity's process to monitor the system of internal control
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

487. Under ISA 450, the auditor must accumulate misstatements identified during the audit, other than those that are:

     कClearly trivial खBelow performance materiality गCorrected by management घRelated to disclosures
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

488. Performance materiality is set at an amount lower than materiality for the financial statements as a whole in order to:

     कIncrease the auditor's fee खReduce to an appropriately low level the probability that aggregate uncorrected and undetected misstatements exceed overall materiality गEliminate all sampling risk घAllow the auditor to ignore individually small misstatements
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

489. The auditor sets overall materiality at 5% of profit before tax. If profit before tax is Rs 2,000,000, overall materiality is:

     कRs 50,000 खRs 200,000 गRs 100,000 घRs 10,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

490. If the auditor plans to rely on controls over a significant risk, ISA 330 requires those controls to be tested:

     कIn the current period खOnly once every three audits गOnly if they changed since the last audit घOnly at the interim visit of the prior year
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।