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

2161. When the external auditor uses the work of the internal audit function under ISA 610, responsibility for the audit opinion:

      कRests with the audit committee खIs shared equally with the internal auditor गIs transferred to the internal auditor for the areas covered घRests solely with the external auditor
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2162. Under ISA 402, a 'Type 2' report from a service auditor provides information on:

      कThe financial position of the service organisation खOnly the design of controls at a point in time गThe description and design of the service organisation's controls and their operating effectiveness over a period घFraud committed at the service organisation
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2163. In computer-assisted audit techniques, 'test data' is mainly used to:

      कCount physical cash खExtract and analyse large volumes of client data files गTest the operation of programmed controls by processing dummy transactions through the client's system घSend electronic confirmations to banks
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2164. Which of the following is an example of an APPLICATION control in a computerised system?

      कAn input edit check that rejects invoices with invalid customer codes खPhysical security of the server room गPolicies for program change management घBackup and disaster recovery procedures
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2165. Which of the following is an INHERENT limitation of internal control?

      कHigh level of materiality खLack of a written audit plan गUse of computerised accounting घCollusion between two or more employees
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2166. Under ISA 265, significant deficiencies in internal control identified during the audit must be communicated:

      कOnly in the auditor's report to shareholders खOrally to junior staff only गIn writing to those charged with governance on a timely basis घTo the tax authority
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2167. A walk-through test performed by the auditor involves:

      कRecalculating depreciation for all assets खCounting physical inventory at the year-end गSending confirmations to customers घTracing a few transactions from initiation through the information system to the financial records
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2168. Tests of controls are designed to evaluate:

      कThe monetary accuracy of account balances directly खThe operating effectiveness of controls in preventing or detecting and correcting material misstatements गThe going concern status of the entity घThe completeness of disclosures only
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2169. Good segregation of duties requires that the same person should not be responsible for:

      कRecording sales and preparing monthly management reports खAuthorising transactions, holding custody of the related assets and recording them गOpening the mail and reading correspondence घAttending training and appraisals
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2170. Which of the following is NOT a component of an entity's system of internal control as described in ISA 315?

      कControl environment खDetection risk गControl activities घThe entity's process to monitor the system of internal control
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।