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

2151. Selecting goods despatched notes and tracing them to sales invoices and the sales ledger primarily tests the:

      कCompleteness of sales खOccurrence of sales गValuation of receivables घRights to receivables
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2152. Selecting items recorded in the inventory listing and locating them physically on the warehouse floor primarily tests which assertion?

      कClassification खCompleteness गExistence घPresentation
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2153. Under ISA 500, the 'sufficiency' of audit evidence refers to its:

      कRelevance खQuantity गReliability घTimeliness of receipt
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2154. Tests of controls are often performed at an interim audit visit. If the auditor relies on such tests, ISA 330 requires the auditor to:

      कRepeat all interim tests at the year-end in full खIgnore the period after the interim visit गObtain additional evidence about the controls for the remaining period up to the year-end घObtain a written guarantee from management
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2155. Audit risk is defined as the risk that the auditor:

      कIs sued by the client for negligence खLoses the audit client to a competitor गExpresses an inappropriate audit opinion when the financial statements are materially misstated घSpends more time than budgeted
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2156. Analytical procedures, as defined in ISA 520, consist of evaluations of financial information through analysis of:

      कPlausible relationships among financial and non-financial data खOnly the arithmetical accuracy of ledgers गPhysical inspection of tangible assets घSignatures on board minutes
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2157. ISA 520 requires the auditor to design and perform analytical procedures near the end of the audit in order to:

      कReplace all tests of details खAssist in forming an overall conclusion on whether the financial statements are consistent with the auditor's understanding of the entity गDetermine the audit fee घTest the operating effectiveness of controls
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2158. ISA 260 requires the auditor to communicate with which party about the planned scope and timing of the audit and significant findings?

      कThe general public खThe entity's customers गThe entity's suppliers घThose charged with governance
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2159. ISA 600 deals with special considerations in:

      कReviews of interim financial information खAudits of small entities गAudits of not-for-profit organisations घAudits of group financial statements, including the work of component auditors
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2160. Under ISA 620, in an auditor's report containing an UNMODIFIED opinion, the auditor:

      कMust name the auditor's expert and their qualifications खShall not refer to the work of an auditor's expert unless required by law or regulation गMust attach the expert's report घMust state that responsibility is shared with the expert
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।