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

81. Requiring two authorised signatories for payments above a set limit is mainly a control against:

    कErrors in the calculation of depreciation खIncomplete recording of sales गObsolete inventory घUnauthorised or fraudulent payments
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

82. In the sales system, using pre-numbered goods despatch notes that are checked for sequence mainly addresses the risk that:

    कGoods despatched are not invoiced, so sales are incomplete खCustomers exceed their credit limits गSales are recorded at incorrect prices घCash receipts are misappropriated
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

83. 'Auditing through the computer' means that the auditor:

    कChecks only source documents against printed outputs खTests the computer programs and processing logic directly, e.g. with test data or parallel simulation गRelies entirely on the client's IT department घAvoids using any computer in the audit
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

84. An 'exception report' produced by a computer system lists:

    कAll transactions processed in a period खTransactions or items that fall outside predetermined parameters, for investigation गThe audit opinion for each year घBackup copies of master files
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

85. Run-to-run control totals are mainly a:

    कPhysical control over computer hardware खGeneral control over program development गProcessing control that confirms data has not been lost or altered between successive processing stages घOutput control over distribution of reports
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

86. A 'completeness (missing data) check' in data input ensures that:

    कEvery document in a sequence has been processed खTotals agree between successive processing runs गOnly authorised users enter data घAll required fields of a record have been entered before it is processed
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

87. A 'format' (field) check is an input control that ensures:

    कData in a field is of the correct type, e.g. only numeric characters in an amount field खThe batch total agrees with the computed total गThe value lies within a reasonable range घThe customer code exists in the master file
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

88. Which of the following is an example of a logical access control in a computerised accounting system?

    कUnique user IDs and passwords that restrict access to programs and data खLocks on the computer room door गFire extinguishers in the server room घInsurance cover for computer equipment
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

89. When the auditor responds to a significant risk solely by performing substantive procedures, ISA 330 requires those procedures to include:

    कOnly analytical procedures खTests of details गOnly inquiry of management घOnly tests of controls
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।

90. ISA 330 requires the auditor's substantive procedures relating to the financial statement closing process to include:

    कRe-performing every transaction recorded during the year खSending confirmations to all customers गAgreeing the financial statements to the underlying accounting records and examining material journal entries and other adjustments घTesting the controls over the payroll system
    💬 टिप्पणी / गल्ती रिपोर्ट (०)

    छलफल / प्रश्न उत्तरमा गल्ती छ

    पठाउनुहोस्

    टिप्पणी जाँचपछि मात्र देखिन्छ।