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

1571. Under ISQM 1, which of the following is one of the eight components of a firm's system of quality management?

      कAudit sampling खThe firm's risk assessment process गMateriality घGroup audit consolidation
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1572. Which of the following is a safeguard that may reduce a familiarity threat created by long association of senior personnel with an audit client?

      कRotating the individual off the audit team खIncreasing the audit fee गReducing sample sizes घAccepting only low-value gifts
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1573. Under the IESBA Code, preparing accounting records and financial statements for an audit client that is a public interest entity is:

      कPermitted without restriction खPermitted if fees are low गPermitted if the client approves घProhibited, except in limited circumstances
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1574. Under the IESBA Code, providing internal audit services to an audit client that is a public interest entity is prohibited when the services relate to:

      कMatters unrelated to financial reporting खGeneral staff training गA significant part of internal control over financial reporting, financial accounting systems or amounts material to the financial statements घReviewing compliance with environmental permits
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1575. In the IESBA Code, 'NOCLAR' refers to:

      कNon-current liabilities खNon-compliance with laws and regulations गNew ordinary capital allotment rules घNotice of client audit rotation
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1576. Under the IESBA Code, a professional accountant's duty of confidentiality:

      कContinues even after the relationship with the client or employer has ended खEnds when the engagement ends गApplies only to listed clients घApplies only to written information
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1577. Under the IESBA Code, a former engagement partner who joins the audit client as a director with significant influence over the financial statements mainly creates:

      कA self-review threat खAn advocacy threat गA self-interest threat from contingent fees घFamiliarity and intimidation threats
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1578. Under the IESBA Code, specific actions such as disclosure to those charged with governance and a review are required when total fees from a public interest entity audit client exceed what percentage of the firm's total fees for two consecutive years?

      क5% ख10% ग15% घ25%
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1579. Under the IESBA Code, after serving the maximum time-on period as engagement partner of a public interest entity audit, the required cooling-off period is:

      कTwo consecutive years खFive consecutive years गThree consecutive years घOne year
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1580. Under ISA 700 (Revised), the auditor's report on the financial statements of a listed entity must include the name of the:

      कEngagement partner, unless doing so could lead to a significant personal security threat खAudit manager गClient's CFO घAudit committee chairman
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।