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

2191. Which of the following is an acceptable circumstance in which an auditor may disclose confidential client information without the client's consent?

      कWhen a competitor of the client requests it खWhen disclosure is required by law, such as reporting suspected money laundering to the authorities गWhen it would help another client's business घWhen the auditor wishes to publicise the firm's work
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2192. Under the IESBA Code, a firm accepting an audit engagement on the basis of a contingent fee (fee dependent on the audit outcome) creates mainly a:

      कSelf-review threat खFamiliarity threat गSelf-interest threat घAdvocacy threat
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2193. The client's directors threaten to replace the auditor if a qualified opinion is issued over a disagreement. This is an example of an:

      कFamiliarity threat खAdvocacy threat गSelf-review threat घIntimidation threat
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2194. An auditor publicly promotes the shares of an audit client to potential investors. This creates mainly an:

      कFamiliarity threat खIntimidation threat गSelf-review threat घAdvocacy threat
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2195. A senior partner has audited the same listed client for many years and is a close friend of its CEO. This mainly creates a:

      कSelf-interest threat from fees खSelf-review threat गAdvocacy threat घFamiliarity threat
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2196. An audit firm prepares the accounting records of a client and then audits the financial statements based on those records. This mainly creates a:

      कFamiliarity threat खAdvocacy threat गIntimidation threat घSelf-review threat
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2197. Which of the following is NOT one of the five fundamental principles of the IESBA Code of Ethics?

      कConfidentiality खIntegrity गIndependence घObjectivity
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2198. The Institute of Chartered Accountants of Nepal (ICAN) was established under which law?

      कNepal Chartered Accountants Act, 2053 खCompanies Act, 2063 गAudit Act, 2075 घBank and Financial Institutions Act, 2073
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2199. An assurance engagement involves a three-party relationship consisting of:

      कThe auditor, the bank and the tax authority खThe practitioner, the responsible party and the intended users गThe directors, the shareholders and the employees घThe client, the regulator and the court
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2200. In an agreed-upon procedures engagement (ISRS 4400), the practitioner:

      कCertifies the accuracy of all accounting records खExpresses a reasonable assurance opinion गExpresses a limited assurance conclusion घReports factual findings without expressing any assurance
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।