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

41. Under ISA 701, key audit matters are those matters that, in the auditor's professional judgement:

    कWere discussed with the tax authorities खWere of most significance in the audit of the financial statements of the current period गRelate only to the prior year's audit घInvolve misstatements that management refused to correct
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

42. Under ISA 706, an Emphasis of Matter paragraph must include a clear statement that:

    कThe financial statements contain a material misstatement खThe auditor could not obtain sufficient evidence गThe auditor's opinion is not modified in respect of the matter emphasised घThe auditor is resigning from the engagement
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

43. When the auditor disclaims an opinion on the financial statements, the auditor's report shall NOT include:

    कA Basis for Disclaimer of Opinion section खThe auditor's signature गThe date of the report घA Key Audit Matters section, unless required by law or regulation
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

44. Under ISA 705, the opinion paragraph of an adverse opinion states that the financial statements:

    कPresent fairly except for the effects of the matter described खCannot be given an opinion गPresent fairly in all material respects घDo not present fairly (or do not give a true and fair view)
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

45. Compared with a positive confirmation that states the balance, a 'blank' positive confirmation request, which asks the confirming party to fill in the amount, generally:

    कProvides more reliable evidence but may result in lower response rates खProvides less reliable evidence and higher response rates गIs not permitted under ISA 505 घRequires no follow-up of non-responses
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

46. Under ISA 620, in evaluating the adequacy of an auditor's expert's work, the auditor considers:

    कOnly the expert's fee खThe relevance and reasonableness of the expert's findings, assumptions and methods, and of the source data used गWhether the expert is a member of the audit firm घWhether management agrees with the expert
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

47. Under ISA 580, if the auditor concludes there is sufficient doubt about management's integrity that its written representations are not reliable, the auditor shall:

    कIssue an unmodified opinion with an Other Matter paragraph खObtain the representations from junior staff instead गDisclaim an opinion on the financial statements घIgnore the representations and continue normally
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

48. ISA 580 requires management to provide a written representation that:

    कThe auditor's fees have been paid खThe audit was performed in accordance with ISAs गIt has provided the auditor with all relevant information and access agreed, and all transactions have been recorded घThere are no weaknesses in internal control
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

49. Under ISA 560, after the date of the auditor's report the auditor:

    कMust continue testing until the annual general meeting खMust review all transactions of the next year गMust re-issue the report every quarter घHas no obligation to perform audit procedures, but must respond to facts that become known
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

50. Under ISA 550, when inspecting records or documents, the auditor shall remain alert for:

    कArrangements or information that may indicate related party relationships or transactions not identified by management खArithmetical errors in the sales invoices only गChanges in market interest rates घObsolete items in inventory
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।