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

1531. Peer review of an audit firm by another practising firm or a professional body is primarily intended to:

      कIncrease audit fees खEvaluate the firm's compliance with professional standards and the quality of its work गReplace the statutory audit घPrepare client financial statements
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1532. Which of the following is a typical function of an audit committee?

      कReviewing the effectiveness of internal and external audit and recommending the appointment of the external auditor खPreparing the financial statements गApproving every purchase order घConducting the inventory count
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1533. ISAE 3420 deals with assurance engagements to report on:

      कGreenhouse gas statements खControls at a service organisation गInterim financial information घThe compilation of pro forma financial information included in a prospectus
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1534. Under ISAE 3000, suitable criteria for an assurance engagement should have characteristics including:

      कProfitability and growth खBrevity and secrecy गRelevance, completeness, reliability, neutrality and understandability घLow cost and speed
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1535. ISAE 3410 deals with assurance engagements on:

      कProspective financial information खGreenhouse gas statements गPro forma financial information in a prospectus घControls at a service organisation
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1536. Under ISAE 3000 (Revised), an engagement in which the practitioner measures or evaluates the underlying subject matter against the criteria (rather than another party doing so) is a(n):

      कDirect engagement खAttestation engagement गCompilation engagement घAgreed-upon procedures engagement
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1537. Section 404 of the Sarbanes-Oxley Act mainly requires:

      कRotation of audit firms every five years खProhibition of all non-audit services गDisclosure of key audit matters घManagement's assessment of internal control over financial reporting, with auditor attestation for certain issuers
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1538. The Sarbanes-Oxley Act of 2002 (USA) established which body to oversee auditors of public companies?

      कSEC खFASB गPCAOB घAICPA
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1539. To succeed in a negligence claim against an auditor, a plaintiff must generally prove a duty of care, a breach of that duty, and:

      कThat the auditor was paid a fee खThat a financial loss was caused by the breach गThat the auditor is a member of ICAN घThat the client was a listed company
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1540. In Re London and General Bank (1895), the court held that the auditor's duty includes:

      कAscertaining and stating the true financial position and reporting it to the shareholders, not merely to the directors खGuaranteeing that the accounts are free from all errors गManaging the company's investments घDetecting every fraud
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।