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

1231. When the auditor identifies or suspects non-compliance with laws and regulations, ISA 250 requires the auditor to determine whether:

      कThe client's competitors are also non-compliant खManagement agrees to pay the fine गLaw, regulation or ethical requirements require or permit reporting to an appropriate authority outside the entity घThe matter can be ignored as immaterial without evaluation
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1232. In a limited assurance engagement, the practitioner's conclusion is typically expressed in which form?

      कNegative form, e.g. 'nothing has come to our attention that causes us to believe ...' खPositive form, e.g. 'present fairly in all material respects' गAbsolute form, guaranteeing accuracy घNo conclusion is expressed
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1233. Which of the following documents is normally kept in the CURRENT audit file rather than the permanent file?

      कThe memorandum and articles of association खLong-term loan agreements गA record of the entity's ownership structure घThe bank confirmation obtained for the current year-end
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1234. Tick marks on audit working papers are:

      कSignatures of client staff खSymbols indicating the audit procedures performed on items, explained in a legend गErrors found by the reviewer घDeadlines for completing the audit
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1235. A working paper that summarises the balances making up a financial statement caption and cross-references to the detailed supporting papers is called a:

      कManagement letter खRepresentation letter गLead schedule घEngagement letter
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1236. A final audit (as distinct from an interim audit) is generally carried out:

      कAfter the year-end, when the draft financial statements have been prepared खAt the start of the financial year गContinuously during the year at fixed intervals घOnly when fraud is suspected
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1237. International Standards of Supreme Audit Institutions (ISSAIs), used by national audit offices, are issued by:

      कIFAC खIAASB गIIA घINTOSAI
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1238. An audit of a sole trader's accounts carried out at the owner's request, with no legal requirement, is a:

      कStatutory audit खPrivate (voluntary) audit गGovernment audit घSpecial investigation under company law
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1239. A management audit is best described as:

      कAn audit of the managers' personal tax returns खA statutory audit required for all companies गAn appraisal of the performance and effectiveness of management in achieving the organisation's objectives घAn audit of share transfers
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1240. An environmental audit is mainly concerned with:

      कAssessing an organisation's environmental performance and compliance with environmental laws and policies खTesting the IT environment of an entity गVerifying fixed assets in the factory घAuditing the control environment component of internal control
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।