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

3591. Under ISQM 1 and related standards, a firm's system of quality management is primarily the responsibility of:

      कEach client's board of directors खThe client's internal auditors गThe government regulator घThe firm's leadership (managing partner or equivalent)
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3592. The overall audit strategy, under ISA 300, primarily sets:

      कThe detailed sample sizes for each test खThe audit opinion गThe scope, timing and direction of the audit घThe client's accounting policies
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3593. Comparing the payroll list to the personnel records and attending a payout (or checking employee existence) helps detect:

      कUnder-valuation of inventory खFictitious ('ghost') employees गUnrecorded sales घOverstated receivables
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3594. In a bank reconciliation, outstanding (unpresented) cheques at the year end should be checked to:

      कThe post year-end bank statements to see that they cleared within a reasonable time खThe sales invoices गThe non-current asset register घThe payroll records
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3595. Which of the following procedures provides the best evidence about the existence of a bank balance?

      कInspecting the client's cash book खAsking the cashier गReviewing the trial balance घObtaining a bank confirmation directly from the bank
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3596. In a group audit, the auditor responsible for the opinion on the group financial statements is called the:

      कComponent auditor खInternal auditor गGroup engagement partner (group auditor) घExpert
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3597. Under ISA 720, 'other information' in an annual report (for example, the directors' report) must be:

      कFully audited and given a separate opinion खRead by the auditor to consider whether it is materially inconsistent with the financial statements or the auditor's knowledge गIgnored by the auditor घPrepared by the auditor
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3598. The auditor's report should be dated:

      कNo earlier than the date on which the auditor has obtained sufficient appropriate evidence, including evidence that the financial statements have been approved खOn the last day of the financial year गBefore management approves the financial statements घOn the date of the AGM
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3599. When a misstatement is material but NOT pervasive, the auditor issues:

      कAn adverse opinion खA disclaimer of opinion गAn unmodified opinion घA qualified opinion ('except for')
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3600. An 'Other Matter' paragraph in the auditor's report refers to a matter:

      कFundamental to users' understanding of the financial statements and disclosed in them खThat causes a qualified opinion गNot presented or disclosed in the financial statements that is relevant to users' understanding of the audit or the auditor's responsibilities घThat is identical to a key audit matter
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।