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

511. A senior partner has audited the same listed client for many years and is a close friend of its CEO. This mainly creates a:

     कSelf-interest threat from fees खSelf-review threat गAdvocacy threat घFamiliarity threat
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

512. An audit firm prepares the accounting records of a client and then audits the financial statements based on those records. This mainly creates a:

     कFamiliarity threat खAdvocacy threat गIntimidation threat घSelf-review threat
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

513. Which of the following is NOT one of the five fundamental principles of the IESBA Code of Ethics?

     कConfidentiality खIntegrity गIndependence घObjectivity
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

514. The Institute of Chartered Accountants of Nepal (ICAN) was established under which law?

     कNepal Chartered Accountants Act, 2053 खCompanies Act, 2063 गAudit Act, 2075 घBank and Financial Institutions Act, 2073
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

515. An assurance engagement involves a three-party relationship consisting of:

     कThe auditor, the bank and the tax authority खThe practitioner, the responsible party and the intended users गThe directors, the shareholders and the employees घThe client, the regulator and the court
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

516. In an agreed-upon procedures engagement (ISRS 4400), the practitioner:

     कCertifies the accuracy of all accounting records खExpresses a reasonable assurance opinion गExpresses a limited assurance conclusion घReports factual findings without expressing any assurance
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

517. A review engagement of historical financial statements (e.g., under ISRE 2400) provides:

     कReasonable assurance, expressed in positive form खLimited assurance, expressed as a conclusion in negative form गAbsolute assurance घNo assurance at all
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

518. In an audit of financial statements, 'reasonable assurance' means:

     कA moderate level of assurance expressed negatively खAbsolute certainty that no misstatement exists गA high, but not absolute, level of assurance घNo assurance, only a report of factual findings
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

519. The overall objective of the auditor in an audit of financial statements is to:

     कPrepare the financial statements on behalf of management खDetect every fraud and error in the accounting records गObtain reasonable assurance about whether the financial statements as a whole are free from material misstatement and report accordingly घGuarantee the future viability of the entity
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

520. Inspecting purchase invoices for evidence of authorisation by a manager is an example of:

     कA substantive analytical procedure खAn external confirmation गA test of controls घA recalculation
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।