चार्टर्ड एकाउन्टेन्सी CA (CAP I, II, III) र ACCA तयारी

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

1251. Under ISA 710, where the prior period financial statements were audited by a predecessor auditor and corresponding figures are presented, the current auditor may (unless prohibited) state in an Other Matter paragraph:

      कThat the prior period was not audited खThat the predecessor's opinion is withdrawn गThat the prior period was audited by a predecessor auditor, the type of opinion expressed and the date of that report घThe names of the predecessor's engagement team
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1252. ISA 705 states that, in extremely rare circumstances involving multiple uncertainties, the auditor shall disclaim an opinion even though sufficient appropriate evidence has been obtained on each uncertainty, because:

      कIt is not possible to form an opinion due to their potential interaction and cumulative effect खManagement has refused to sign the representation letter गThe financial statements are materially misstated घThe audit fee has not been paid
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1253. When the auditor expresses a qualified opinion, the section explaining the reason for the modification is headed:

      कKey Audit Matters खEmphasis of Matter गOther Matter घBasis for Qualified Opinion
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1254. Under ISA 700 (Revised), the auditor's report must state the:

      कNumber of hours spent on the audit खLocation in the jurisdiction where the auditor practises गNames of all engagement team members घAudit fee charged
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1255. Under the approach of 'directional testing', the auditor primarily tests:

      कEvery account equally for overstatement and for understatement खOnly income statement items गDebit balances (assets, expenses) for overstatement and credit balances (liabilities, income) for understatement घOnly items above the sampling interval
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1256. A useful procedure to assess the reasonableness of the income tax expense is to:

      कReconcile the tax charge to accounting profit multiplied by the applicable tax rate, explaining the differences खConfirm the tax charge with the client's customers गCount the tax payment receipts only घCompare the tax charge with the number of employees
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1257. When auditing dividends paid to shareholders, the auditor mainly verifies them against:

      कSupplier invoices खThe declaration recorded in minutes (board/general meeting) and the dividend list based on the register of members गThe sales ledger घThe bank's interest certificate
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1258. The most appropriate evidence for the year-end valuation of an investment in listed equity shares is:

      कThe cost shown in the purchase contract note खThe directors' estimate of value गThe dividend received during the year घThe quoted market price on the stock exchange at the reporting date
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1259. Under ISA 505, maintaining control over external confirmation requests includes:

      कAllowing the client to post the requests and collect replies खAsking customers to reply to the client's sales manager गDetermining the information to be confirmed, selecting the confirming party, designing the request and sending it घAccepting replies forwarded by the client without question
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1260. An auditor engages an independent property valuer to help evaluate the client's revaluation of buildings. Under ISA 620 the valuer is:

      कAn auditor's expert खA management's expert गA component auditor घA member of the client's internal audit function
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।