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

61. To test the completeness of room revenue of a hotel analytically, the auditor could compare recorded revenue with:

    कNumber of rooms × occupancy rate × average room rate × days in the period खThe number of employees × average salary गThe hotel's total assets × interest rate घLast year's electricity expense
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

62. When auditing development costs capitalised as an intangible asset, the auditor mainly checks that:

    कThe costs were paid in cash खThe IAS 38 criteria, such as technical feasibility, intention and ability to complete and probable future economic benefits, are met गThe project has been completed and sold घThe costs are below the materiality level
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

63. Accrued expenses such as electricity at the year-end are best tested by:

    कSending confirmations to customers खInspecting the meter physically गExamining invoices and payments after the year-end and comparing them with the accrual घReviewing the sales ledger
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

64. The auditor evaluates the valuation of work-in-progress mainly by:

    कComparing it with the prior year's sales figure खConfirming it with customers गAssessing the stage of completion and testing the costs attributed to it घInspecting the title deeds of the factory
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

65. Capital commitments at the reporting date are most effectively identified by:

    कPhysically inspecting the assets already in use खRecomputing the depreciation charge गSending a bank confirmation घReviewing board minutes and contracts or purchase orders for capital expenditure
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

66. Which procedure is most useful for detecting additions to property, plant and equipment that have been omitted (completeness)?

    कReviewing the repairs and maintenance expense account for items of a capital nature खPhysically inspecting assets selected from the asset register गRecalculating depreciation for the year घInspecting title deeds of land
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

67. To verify disposals of property, plant and equipment during the year, the auditor would mainly:

    कPhysically inspect the disposed assets at the year-end खVouch sale proceeds to supporting documents, check removal from the asset register and recompute the profit or loss गSend confirmation requests to the client's customers घRecalculate the depreciation on new additions
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

68. Under ISA 500, compared with evidence obtained indirectly or by inference, audit evidence obtained directly by the auditor (e.g. observing a control being applied) is generally:

    कLess reliable खMore reliable गEqually reliable in all cases घNot acceptable as audit evidence
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

69. Under ISA 500, the 'appropriateness' of audit evidence is a measure of its:

    कQuantity खCost of obtaining it गQuality, i.e. its relevance and reliability घTimeliness only
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

70. The risk of not detecting a material misstatement due to fraud is higher than one due to error mainly because fraud:

    कAlways involves small amounts खIs never recorded in the accounts गIs the responsibility of the auditor to prevent घMay involve sophisticated schemes and collusion designed to conceal it
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।