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

51. Under ISA 540 (Revised), which is an acceptable approach for responding to the risks relating to an accounting estimate?

    कAccepting the estimate because it was prepared by management's expert खObtaining audit evidence from events occurring up to the date of the auditor's report गRelying only on a written representation about the estimate घComparing it with the amount estimated two years earlier only
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

52. Tests of controls reveal that a control on which the auditor planned to rely is not operating effectively. The auditor should:

    कIgnore the deviations and rely on the control खNot rely on the control and increase substantive procedures for the related assertions गIssue a disclaimer of opinion immediately घTest the same control again until no deviations are found
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

53. In monetary unit sampling, the sampling interval is Rs 50,000. An item recorded at Rs 10,000 is found to have an audited value of Rs 8,000. The projected misstatement for this item is:

    कRs 2,000 खRs 8,000 गRs 10,000 घRs 50,000
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

54. Which of the following would INCREASE the sample size required for a test of details?

    कAn increase in tolerable misstatement खA decrease in the assessed risk of material misstatement गGreater reliance on other substantive procedures for the same assertion घAn increase in the amount of misstatement the auditor expects to find
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

55. In substantive tests of details, increasing the tolerable misstatement will:

    कDecrease the required sample size खIncrease the required sample size गNot affect the sample size घRequire a 100% examination
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

56. In an initial audit, the auditor cannot obtain sufficient appropriate evidence about opening inventory, which affects the current year's results. The auditor will normally issue:

    कA modified opinion (qualified or disclaimer, as appropriate) in respect of the results and cash flows खAn unmodified opinion with an Emphasis of Matter paragraph गAn adverse opinion on the statement of financial position घAn unmodified opinion, as opening balances are management's responsibility
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

57. Which procedure is normally used to identify subsequent events under ISA 560?

    कRecalculating opening balances खReading minutes of meetings held after the period end and reviewing the latest interim financial statements गTesting controls over purchases during the year घInspecting title deeds of land
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

58. In evaluating management's going concern assessment, the auditor reviews the cash flow forecast mainly to:

    कRecompute last year's depreciation खConfirm balances with customers गEvaluate the reliability of the underlying data and the reasonableness of the assumptions घPrepare the tax computation
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

59. External confirmation of trade payables is used less often than confirmation of receivables mainly because:

    कSuppliers never reply to auditors खPayables are always immaterial गISA 505 prohibits confirmation of payables घThe main risk for payables is understatement, and supplier statements are usually available as third-party evidence
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

60. When inventory is held at several locations, ISA 501 allows the auditor to:

    कAttend only the head office खIgnore locations held by third parties गRely solely on management's count sheets घSelect the locations to attend based on the materiality of the inventory and the assessed risk at each
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।