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

611. Which of the following is NOT an element of an assurance engagement?

     कA three-party relationship खAn appropriate subject matter गSuitable criteria घA guarantee of future performance
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

612. In an agreed-upon procedures engagement, the practitioner:

     कExpresses a reasonable assurance opinion खExpresses a limited assurance conclusion गReports factual findings without expressing assurance घCertifies the financial statements as true and fair
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

613. A review engagement of historical financial statements normally results in:

     कReasonable assurance expressed in positive form खLimited assurance expressed in negative form गAbsolute assurance घNo assurance, only a report of factual findings
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

614. The overall objective of an independent auditor in an audit of financial statements is to:

     कObtain reasonable assurance about whether the financial statements as a whole are free from material misstatement and report on them खDetect all frauds and errors in the entity's accounting records गPrepare the financial statements on behalf of management घProvide absolute assurance that the financial statements are correct
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

615. Selecting entries recorded in the sales ledger and tracing them back to supporting documents (vouching) mainly tests which assertion?

     कCompleteness खClassification गOccurrence घCut-off only
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

616. Which of the following audit evidence is generally the MOST reliable?

     कA photocopy of an invoice provided by the client खA confirmation received directly by the auditor from an independent third party गOral explanation from the client's accountant घAn internally prepared sales report
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

617. If the auditor cannot obtain sufficient appropriate audit evidence and the possible effects are both material and pervasive, the auditor should:

     कDisclaim an opinion खIssue an adverse opinion गIssue an unmodified opinion घIssue a qualified 'except for' opinion
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

618. When the auditor concludes that misstatements are both material and pervasive to the financial statements, the auditor should issue:

     कAn unmodified opinion खA qualified opinion गAn adverse opinion घAn emphasis of matter paragraph only
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

619. In the audit risk model (Audit risk = Inherent risk x Control risk x Detection risk), which component can the auditor directly control?

     कInherent risk खDetection risk गControl risk घBusiness risk
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।