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

1581. In a qualified opinion arising from a material but not pervasive misstatement, the opinion paragraph typically uses the words:

      क'do not present fairly' ख'we do not express an opinion' ग'present fairly, without exception' घ'except for the effects of the matter described'
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1582. In a disclaimer of opinion, the auditor's report states that the auditor:

      कConsiders the financial statements fair except for one item खConsiders the financial statements not to be fairly presented गDoes not express an opinion on the financial statements घExpresses an unmodified opinion with an emphasis of matter
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1583. Under ISA 620, the auditor must evaluate whether the auditor's expert has the necessary competence, capabilities and:

      कAn acceptable fee level खObjectivity गLocal nationality घMembership of the client's board
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1584. Under ISA 500, an expert engaged by the entity to assist in preparing the financial statements, such as a property valuer hired by the client, is a:

      कManagement's expert खAuditor's expert गComponent auditor घEngagement quality reviewer
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1585. Under ISA 600 (Revised), a 'component auditor' is an auditor who:

      कReviews the group engagement partner's file खPerforms internal audit for the group गAudits only consolidation adjustments घPerforms audit work related to a component for purposes of the group audit
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1586. Under ISA 402, a 'Type 1' report from a service auditor covers:

      कThe operating effectiveness of controls over a period खThe financial statements of the user entity गThe description and design of the service organisation's controls at a specified date घThe service organisation's tax compliance
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1587. Under ISA 710, when comparative information is presented as 'comparative financial statements', the auditor's opinion:

      कRefers only to the current period खRefers to each period for which financial statements are presented गIs not required घCovers only the prior period
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1588. ISA 810 deals with the auditor's responsibilities for engagements to report on:

      कSummary financial statements खProspective financial information गGreenhouse gas statements घControls at service organisations
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1589. ISA 805 deals with special considerations in audits of:

      कGroup financial statements खSummary financial statements गComparative information घSingle financial statements and specific elements, accounts or items of a financial statement
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1590. ISA 800 deals with special considerations in audits of financial statements prepared in accordance with:

      कIFRS by listed companies खProspective financial information गSpecial purpose frameworks घInterim reporting standards
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।