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

1541. In Hedley Byrne & Co Ltd v Heller & Partners Ltd, the House of Lords established that:

      कAuditors are watchdogs, not bloodhounds खAuditors owe no duty to anyone गAuditors must attend inventory counts घLiability for negligent misstatement can arise without a contract where there is a special relationship of reliance
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1542. In the McKesson & Robbins case (1938), the discovery of fictitious inventory and receivables led auditing standards to require:

      कRotation of audit partners खAudit committees गObservation of inventory counts and confirmation of receivables घKey audit matters in reports
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1543. Due diligence carried out before acquiring a business is best described as:

      कA statutory audit of the target खAn investigation of the target's financial, legal and commercial position to inform the acquisition decision गAn internal audit of the acquirer घA review of the acquirer's tax returns
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1544. Forensic auditing is mainly concerned with:

      कGathering evidence of fraud or wrongdoing suitable for use in legal proceedings खExpressing an opinion on general purpose financial statements गReviewing interim financial information घCertifying tax returns
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1545. An audit to check whether an entity has complied with specific laws, regulations, policies or contract terms is a:

      कPerformance audit खForensic audit गContinuous audit घCompliance audit
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1546. A government audit that examines whether expenditure was incurred with wisdom, faithfulness and economy, beyond mere legality, is called a:

      कRegularity audit खStatutory audit गPropriety audit घInterim audit
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1547. The audit of government offices in Nepal by the Office of the Auditor General is mainly governed by the:

      कCompanies Act, 2063 खAudit Act, 2075 गBank and Financial Institutions Act, 2073 घNepal Chartered Accountants Act, 2053
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1548. In Nepal, both Chartered Accountants and Registered Auditors are registered as members of the:

      कInstitute of Chartered Accountants of Nepal (ICAN) खNepal Rastra Bank गSecurities Board of Nepal घOffice of the Auditor General
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1549. Directors' remuneration should be verified with reference to:

      कSales invoices खBank confirmations alone गInventory count sheets घApproval by the board or shareholders as required by the articles and law, and payroll records
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1550. Reading the minutes of board and shareholder meetings is useful to the auditor mainly to identify:

      कArithmetic errors in ledgers खQuantities of obsolete inventory गSignificant decisions and events such as commitments, litigation and major transactions घPetty cash shortages
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।