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

1261. Under ISA 610 (Revised 2013), before using the work of the internal audit function, the external auditor evaluates its objectivity, its competence and whether it:

      कReports to the finance director खApplies a systematic and disciplined approach, including quality control गHas audited the entity for at least five years घUses the same audit software as the external auditor
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1262. In the context of ISA 402, 'complementary user entity controls' are controls that:

      कThe service auditor tests on behalf of the user auditor खThe service organisation performs for all its customers गThe regulator imposes on service organisations घThe service organisation assumes will be implemented by user entities
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1263. ISA 501 provides specific considerations for obtaining audit evidence on which items?

      कCash, receivables and payables खRevenue, related parties and going concern गInventory, litigation and claims, and segment information घShare capital, reserves and dividends
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1264. If written representations are inconsistent with other audit evidence, ISA 580 requires the auditor to:

      कPerform audit procedures to attempt to resolve the matter खAccept the written representations as conclusive गIgnore the other audit evidence घImmediately resign from the engagement
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1265. Under ISA 570, if management is unwilling to make or extend its assessment of going concern when requested by the auditor, the auditor shall:

      कPrepare the assessment personally and sign it on management's behalf खConsider the implications for the auditor's report गIssue an adverse opinion automatically घIgnore the matter if the entity is profitable
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1266. After the financial statements have been issued, the auditor becomes aware of a fact that, had it been known at the report date, would have caused the report to be amended. If management revises the statements, the auditor should:

      कDo nothing, as the audit is complete खWithdraw the previous report without issuing another गInform the shareholders orally at the next meeting घAudit the amendment and issue a new report including a paragraph referring to the note explaining the revision
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1267. In performing a substantive analytical procedure under ISA 520, the auditor must first:

      कInvestigate all differences from the prior year खAsk management to explain the balance गDevelop an expectation of the recorded amount that is sufficiently precise घObtain written representations
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1268. In an initial audit engagement where the prior period was audited by another auditor, evidence about opening balances may be obtained by:

      कReviewing the predecessor auditor's working papers खAssuming the opening balances are correct गObtaining a confirmation from the tax office घRe-auditing every transaction of the prior year
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1269. Physical inspection of a motor vehicle shown in the asset register provides good evidence of its existence but weak evidence of:

      कIts location खThe entity's rights (ownership) over it गIts physical condition घIts identification number
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1270. Comparing quantities with despatch notes and prices with the authorised price list on a sample of sales invoices mainly tests the assertion of:

      कCompleteness खCut-off गRights and obligations घAccuracy
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।