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

931. Compared with a positive confirmation that states the balance, a 'blank' positive confirmation request, which asks the confirming party to fill in the amount, generally:

     कProvides more reliable evidence but may result in lower response rates खProvides less reliable evidence and higher response rates गIs not permitted under ISA 505 घRequires no follow-up of non-responses
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

932. Under ISA 620, in evaluating the adequacy of an auditor's expert's work, the auditor considers:

     कOnly the expert's fee खThe relevance and reasonableness of the expert's findings, assumptions and methods, and of the source data used गWhether the expert is a member of the audit firm घWhether management agrees with the expert
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

933. Under ISA 580, if the auditor concludes there is sufficient doubt about management's integrity that its written representations are not reliable, the auditor shall:

     कIssue an unmodified opinion with an Other Matter paragraph खObtain the representations from junior staff instead गDisclaim an opinion on the financial statements घIgnore the representations and continue normally
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

934. ISA 580 requires management to provide a written representation that:

     कThe auditor's fees have been paid खThe audit was performed in accordance with ISAs गIt has provided the auditor with all relevant information and access agreed, and all transactions have been recorded घThere are no weaknesses in internal control
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

935. Under ISA 560, after the date of the auditor's report the auditor:

     कMust continue testing until the annual general meeting खMust review all transactions of the next year गMust re-issue the report every quarter घHas no obligation to perform audit procedures, but must respond to facts that become known
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

936. Under ISA 550, when inspecting records or documents, the auditor shall remain alert for:

     कArrangements or information that may indicate related party relationships or transactions not identified by management खArithmetical errors in the sales invoices only गChanges in market interest rates घObsolete items in inventory
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

937. Under ISA 540 (Revised), which is an acceptable approach for responding to the risks relating to an accounting estimate?

     कAccepting the estimate because it was prepared by management's expert खObtaining audit evidence from events occurring up to the date of the auditor's report गRelying only on a written representation about the estimate घComparing it with the amount estimated two years earlier only
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

938. Tests of controls reveal that a control on which the auditor planned to rely is not operating effectively. The auditor should:

     कIgnore the deviations and rely on the control खNot rely on the control and increase substantive procedures for the related assertions गIssue a disclaimer of opinion immediately घTest the same control again until no deviations are found
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

939. In monetary unit sampling, the sampling interval is Rs 50,000. An item recorded at Rs 10,000 is found to have an audited value of Rs 8,000. The projected misstatement for this item is:

     कRs 2,000 खRs 8,000 गRs 10,000 घRs 50,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

940. Which of the following would INCREASE the sample size required for a test of details?

     कAn increase in tolerable misstatement खA decrease in the assessed risk of material misstatement गGreater reliance on other substantive procedures for the same assertion घAn increase in the amount of misstatement the auditor expects to find
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।