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

1291. Overall materiality is Rs 4,00,000 and the auditor sets performance materiality at 75% of it. Performance materiality is:

      कRs 1,00,000 खRs 4,00,000 गRs 3,00,000 घRs 5,33,333
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1292. For a not-for-profit entity, the auditor may consider the most appropriate benchmark for determining overall materiality to be:

      कTotal revenue or total expenses खProfit before tax गEarnings per share घMarket capitalisation
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1293. Under ISA 320, a lower materiality level for particular classes of transactions or disclosures may be set for items such as:

      कTotal revenue of a manufacturing company खInventory held at the main warehouse गOrdinary trade payables घRelated party transactions and remuneration of key management
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1294. Which of the following is an overall response to an assessed risk of material misstatement at the financial statement level?

      कSending a confirmation to one specific bank खAssigning more experienced staff and increasing supervision गRecalculating depreciation on one asset घTesting a single control over cash
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1295. When the auditor plans to rely on controls that have not changed since they were last tested in a previous audit, ISA 330 requires those controls to be tested at least once in every:

      कYear खSecond audit गThird audit घFifth audit
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1296. ISA 315 requires a discussion among the engagement partner and other key engagement team members mainly about:

      कThe susceptibility of the entity's financial statements to material misstatement खThe audit fee and billing arrangements गStaff leave schedules घThe format of the auditor's report
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1297. According to ISA 300, planning an audit is best described as:

      कA single phase completed before any fieldwork starts खAn activity performed only for first-year audits गThe responsibility of the client's management घA continual and iterative process that continues throughout the engagement
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1298. Under ISA 220 (Revised), for an engagement subject to an engagement quality review, the engagement partner shall not date the auditor's report until:

      कManagement has approved the report खThe audit fee has been received गThe engagement quality review has been completed घThe annual general meeting is held
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1299. ISQM 1, dealing with a firm's system of quality management, replaced which earlier standard?

      कISQC 1 खISA 220 गISA 200 घIESBA Code Part 4A
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1300. An audit firm enters into a joint venture with an audit client to market a new product. This close business relationship mainly creates a:

      कSelf-review threat खSelf-interest threat (and potentially an intimidation threat) गAdvocacy threat only घNo threat if the venture is small for the client
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।