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

1551. At an inventory count, tracing items from the warehouse floor to the count sheets primarily tests:

      कExistence खCompleteness गValuation घRights and obligations
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1552. When auditing payroll, the auditor compares statutory deductions such as income tax withheld from employees with:

      कAmounts paid to the tax authority as shown by receipts and returns खSales invoices गCustomer statements घThe fixed asset register
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1553. When verifying additions to property, plant and equipment, the auditor mainly vouches them to:

      कPrior year bank statements खThe fixed asset register only गDepreciation schedules घSupplier invoices and evidence of authorisation such as board approval
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1554. To test the reasonableness of interest expense on a fixed-rate loan, an efficient substantive analytical procedure is to:

      कConfirm the loan balance with the lender only खInspect board minutes गCompute expected interest as average loan balance multiplied by the interest rate and compare it with recorded interest घCount cash on hand
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1555. When auditing borrowings, the auditor reviews loan agreements for covenants mainly because a breach may:

      कIncrease depreciation खMake the loan repayable on demand, affecting its classification as current and possibly going concern गIncrease share capital घReduce inventory
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1556. Which procedure gives the best evidence of the existence of investments held on the client's behalf by a custodian (such as a depository) at year-end?

      कObtaining direct confirmation from the custodian खInspecting the client's investment register गRecalculating dividend income घInquiry of the finance director
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1557. Recording the purchase of a delivery van as repairs expense is a misstatement relating mainly to which assertion?

      कExistence खCut-off गOccurrence घClassification
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1558. An employee sets up a fictitious supplier in the master file and approves invoices from it. The control most likely to prevent this is:

      कMonthly bank reconciliation खPhysical inventory counts गSegregation of duties between amending supplier master file data and approving invoices घReviewing aged receivables
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1559. Cheque kiting is a fraud that exploits:

      कPetty cash imprest balances खThe float (delay in clearing) between bank accounts to inflate bank balances गCredit notes issued to customers घDepreciation estimates
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1560. An embedded audit module (embedded audit facility) is mainly used to:

      कContinuously select and record transactions meeting auditor-specified criteria as they are processed खEncrypt client data गBack up client files घPrint the auditor's report
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।