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

1841. Window dressing in financial statements refers to:

      कDecorating the client's office before the audit खManipulating transactions near the year-end to present a more favourable position गDisclosing all related parties घRounding figures to the nearest thousand
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1842. In the purchases cycle, the 'three-way match' compares the:

      कPayroll, timesheets and bank transfer खPurchase order, goods received note and supplier invoice गSales order, despatch note and sales invoice घCheque, bank statement and cash book
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1843. An audit trail in a computerised accounting system refers to:

      कA log of auditor travel खA list of audit staff hours गA summary of audit fees घThe ability to trace a transaction from its source document to its final output and vice versa
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1844. Performance (value for money) audit evaluates the:

      कTrue and fair view of the financial statements only खEconomy, efficiency and effectiveness of operations गArithmetical accuracy of the books only घTax liability of the entity
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1845. An investigation differs from a statutory audit in that an investigation:

      कCovers only cash transactions खIs compulsory every year under the company law गIs a special examination undertaken for a specific purpose, often by the request of a particular party घAlways results in an opinion on the truth and fairness of financial statements
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1846. A disadvantage of a continuous audit is that:

      कIt delays the audit report खFigures already checked may be altered by client staff after the audit गIt reduces the auditor's knowledge of the business घErrors are discovered later than in a final audit
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1847. A continuous audit is one in which:

      कThe auditor's staff examine the accounts at regular intervals throughout the year खOnly cash transactions are audited गThe same auditor is appointed for many years घThe audit is performed only once after the year-end
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1848. Nepal Standards on Auditing (NSAs) are issued by the:

      कOffice of the Auditor General खAuditing Standards Board of the Institute of Chartered Accountants of Nepal गNepal Rastra Bank घSecurities Board of Nepal
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1849. Which of the following persons is generally disqualified from being appointed as the auditor of a company?

      कA firm of registered auditors खA chartered accountant in public practice गA director or employee of the company घA previously appointed auditor of another company
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1850. The appointment of the Auditor General of Nepal is made by the:

      कPrime Minister alone खPresident, on the recommendation of the Constitutional Council गChief Justice घFederal Parliament by majority vote
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।