चार्टर्ड एकाउन्टेन्सी (CA, ACCA)

CA / ACCA: प्रश्न र उत्तर

सही लागेको विकल्पमा थिच्नुहोस्। सही भए हरियो, गलत भए रातो देखिन्छ; ३ सेकेन्डपछि सही उत्तर र व्याख्या देखिन्छ।

सही: ० / ०

1211. Under ISA 550, significant related party transactions identified outside the entity's normal course of business are treated by the auditor as:

      कClearly trivial खMatters to be ignored if approved by the board गGiving rise to significant risks घRequiring an adverse opinion
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1212. Management's estimate of a provision is Rs 5,00,000. The auditor's range of reasonable outcomes is Rs 4,00,000 to Rs 4,60,000. The misstatement is at least:

      कRs 40,000 खRs 1,00,000 गRs 60,000 घNil
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1213. In a group audit under ISA 600 (Revised), the auditor's report on the group financial statements:

      कDivides responsibility with each component auditor by name खShould not refer to a component auditor unless required by law or regulation, as the group engagement partner takes sole responsibility गMust include each component auditor's report as an appendix घIs issued jointly by all component auditors
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1214. Under ISA 265, a deficiency in internal control exists when:

      कAny fraud has occurred during the year खThe internal audit function is outsourced गThe entity has no audit committee घA control is designed, implemented or operated such that it is unable to prevent, or detect and correct, misstatements on a timely basis, or a necessary control is missing
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1215. Under ISA 260, which of the following must the auditor communicate to those charged with governance?

      कThe names of junior staff assigned खThe firm's internal billing rates गSignificant difficulties, if any, encountered during the audit घDetails of other clients in the same industry
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1216. In documenting the nature, timing and extent of audit procedures, ISA 230 requires the auditor to record:

      कWho performed the work and the date completed, and who reviewed it and the date and extent of review खOnly the conclusions reached गThe salaries of team members घThe client's opinion on audit procedures
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1217. The main purpose of an audit engagement letter is to:

      कReport the audit opinion to shareholders खDocument and confirm the agreed terms of the engagement to avoid misunderstandings गCommunicate internal control deficiencies घObtain management representations on the financial statements
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1218. ISA 200 defines professional judgement as the application of:

      कManagement's policies to audit procedures खA fixed checklist to every engagement गStatistical formulas to all decisions घRelevant training, knowledge and experience in making informed decisions about appropriate courses of action
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1219. Under ISA 200, a 'compliance framework' differs from a 'fair presentation framework' in that it:

      कAllows any departure from its requirements खIs used only for listed companies गRequires compliance with its requirements but does not contain the acknowledgements regarding fair presentation घIs always a special purpose framework
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1220. An audit firm provides a valuation of an unquoted investment that is material to its audit client's financial statements. This mainly creates a:

      कSelf-review threat खAdvocacy threat गIntimidation threat घFamiliarity threat
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।