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

3641. Which ISA requires the auditor to attend the physical inventory count when inventory is material, unless impracticable?

      कISA 505 खISA 501 गISA 520 घISA 610
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3642. Selecting assets physically seen at the client's premises and tracing them to the non-current asset register tests:

      कCompleteness of the register खExistence of the recorded assets गValuation of the assets घOccurrence of disposals
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3643. Inspecting title deeds or vehicle registration documents for non-current assets mainly tests:

      कExistence खCut-off गAccuracy of depreciation घRights and obligations
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3644. Physically inspecting a non-current asset selected from the asset register mainly provides evidence of:

      कCompleteness खOwnership गExistence घValuation
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3645. The assertion that transactions are recorded in the correct accounting period is:

      कAccuracy खCut-off गClassification घOccurrence
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3646. Supplier statement reconciliations are a useful audit procedure for payables because:

      कThey are third-party evidence that may reveal unrecorded liabilities खThey are prepared by the client's own staff गThey confirm the existence of inventory घThey prove the valuation of non-current assets
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3647. Searching for unrecorded liabilities by reviewing payments made after the year end mainly tests which assertion for trade payables?

      कExistence खOccurrence गPresentation घCompleteness
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3648. Tracing goods despatch notes to sales invoices recorded in the sales ledger mainly tests:

      कOccurrence of sales खValuation of receivables गCompleteness of sales घExistence of inventory
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3649. Testing receivables by examining cash received from customers after the year end is primarily evidence of:

      कCompleteness of payables खExistence of receivables गClassification of expenses घCut-off of purchases
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3650. If management refuses to allow the auditor to send a receivables confirmation request, the auditor should first:

      कInquire about management's reasons and seek evidence as to their validity and reasonableness खImmediately resign from the engagement गIgnore the refusal and send the confirmation anyway घIssue an unmodified opinion
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।