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

1591. Under ISA 580, written representations are normally requested from:

      कThe external auditor's own staff खThose with appropriate responsibilities for the financial statements, such as the CEO and CFO गJunior accounting clerks घThe entity's major customers
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1592. Under ISA 570, which of the following is an example of a management plan that may mitigate doubts about going concern?

      कPlans to dispose of assets, borrow money or restructure debt खPlans to change auditors गPlans to change the financial year-end घPlans to pay higher dividends
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1593. Under ISA 560, when a report is amended for a subsequent event, the auditor may 'dual date' it. Dual dating means:

      कSigning by two partners on different dates खDating the report in the BS as well as the AD calendar गRe-issuing the prior year's report with the current date घRetaining the original report date except for the specific amendment, which carries a later date
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1594. When the auditor develops a range to evaluate management's point estimate under ISA 540, the range should include only amounts that are:

      कHigher than management's estimate खEqual to prior year amounts गSupported by sufficient appropriate audit evidence and evaluated as reasonable घWithin 1% of revenue
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1595. Under ISA 540 (Revised), 'estimation uncertainty' refers to:

      कUncertainty about whether the auditor is independent खThe susceptibility of an accounting estimate and related disclosures to an inherent lack of precision in measurement गArithmetic errors in the trial balance घThe risk that a sample is not representative
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1596. When the auditor selects sample items using random number generators or tables so that each sampling unit has a known chance of selection, the method is:

      कRandom selection खBlock selection गHaphazard selection घJudgemental selection
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1597. Using monetary unit sampling with a reliability factor of 3, a population value of Rs 10,00,000 and tolerable misstatement of Rs 60,000 (no misstatement expected), the sample size is:

      क20 ख30 ग60 घ50
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1598. Under ISA 530, a misstatement that is demonstrably not representative of misstatements in the rest of the population is called a(n):

      कTolerable misstatement खProjected misstatement गAnomaly घSampling unit
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1599. Under ISA 320, if during the audit the auditor becomes aware of information that would have led to a different materiality amount initially, the auditor should:

      कIgnore it, since materiality is fixed at planning खRevise materiality for the financial statements as a whole (and performance materiality as appropriate) गIssue a qualified opinion घWithdraw from the engagement
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1600. Acceptable audit risk is 5%, inherent risk is assessed at 50% and control risk at 50%. Using the audit risk model, the acceptable detection risk is:

      क20% ख10% ग25% घ2.5%
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।