लेखापरीक्षण (Audit) – Audit & Assurance MCQ
लेखापरीक्षण (Audit) – CA / ACCA
Audit & Assurance · Chartered Accountancy (CA, ACCA) · ६१९ प्रश्न
६१९ प्रश्न उपलब्ध। मोड छान्नुहोस्:
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
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Testing receivables by examining cash received from customers after the year end is primarily evidence of:
सही उत्तर: ख) Existence of receivables
After-date cash receipts confirm that the year-end debt really existed. It is a common alternative procedure when confirmations are not returned.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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If management refuses to allow the auditor to send a receivables confirmation request, the auditor should first:
सही उत्तर: क) Inquire about management's reasons and seek evidence as to their validity and reasonableness
ISA 505 requires the auditor to inquire into the reasons and evaluate their implications, then perform alternative procedures. If the refusal is unreasonable, the auditor communicates with TCWG and considers the impact on the opinion.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A positive confirmation request that does not state the balance and asks the respondent to fill in the amount is called a:
सही उत्तर: घ) Blank positive confirmation request
A blank form requires the respondent to fill in the balance, which reduces the risk of them simply agreeing without checking. It may, however, lead to lower response rates.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A receivables confirmation in which the customer is asked to reply only if they disagree with the balance is called a:
सही उत्तर: ग) Negative confirmation request
A negative request asks for a response only in case of disagreement, so it gives less persuasive evidence. A positive request asks for a reply in all cases.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Audit evidence obtained directly from an independent third party (for example, a bank confirmation) is generally considered:
सही उत्तर: ख) More reliable than evidence generated internally by the entity
ISA 500 states evidence from independent sources outside the entity is more reliable. Documentary originals are also more reliable than photocopies.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Inquiry as an audit procedure, used alone, is:
सही उत्तर: क) Not ordinarily sufficient to provide evidence of the absence of a material misstatement
ISA 500 notes inquiry alone ordinarily does not provide sufficient appropriate evidence. It must be supported by other procedures such as inspection or recalculation.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Re-performing the client's bank reconciliation independently is an example of which audit procedure?
सही उत्तर: घ) Reperformance
Reperformance is the auditor's independent execution of procedures or controls originally performed by the entity. Recalculation, by contrast, checks the mathematical accuracy of documents or records.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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The 'appropriateness' of audit evidence refers to its:
सही उत्तर: ग) Relevance and reliability
ISA 500 defines appropriateness as the quality of audit evidence, i.e. its relevance and reliability. Quantity is sufficiency.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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The 'sufficiency' of audit evidence refers to its:
सही उत्तर: ख) Quantity
Sufficiency is the measure of the quantity of evidence. Appropriateness is the measure of its quality, comprising relevance and reliability.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Which file typically contains information of continuing importance such as the entity's constitution, long-term contracts and organisation chart?
सही उत्तर: क) Permanent audit file
The permanent file holds information relevant to several years' audits. The current file contains evidence for the current year's audit only.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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