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

1821. When the auditor uses an audit sample to test the details of a population, sampling risk is the risk that:

      कThe auditor misinterprets the audit evidence खThe client changes the population after selection गThe auditor uses an inappropriate audit procedure घThe auditor's conclusion based on a sample may differ from the conclusion if the entire population were tested
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1822. The auditor is unable to attend the year-end inventory count due to unforeseen circumstances. Under ISA 501, the auditor shall:

      कIgnore inventory in the audit खMake or observe some physical counts on an alternative date and perform audit procedures on intervening transactions गIssue a disclaimer of opinion immediately घAccept management's count results without further work
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1823. Under ISA 450, if management refuses to correct some or all of the misstatements communicated by the auditor, the auditor shall:

      कWithdraw from the engagement immediately खObtain an understanding of management's reasons and consider that understanding when evaluating whether the financial statements are free from material misstatement गIgnore the uncorrected misstatements घCorrect the financial statements himself
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1824. A misstatement of Rs 5,000 found in a sample of trade receivables could indicate a larger misstatement in the population. The auditor evaluates this by:

      कCorrecting only the sample item खProjecting the misstatement to the population गAsking management to sign a representation letter घIgnoring it if it is below materiality
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1825. Those charged with governance of a company typically include:

      कTrade creditors खThe board of directors गThe external auditor घThe tax authority
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1826. Before accepting a new audit client, an audit firm considers the client's integrity mainly because:

      कA client lacking integrity increases the risk of fraud and of an inappropriate audit opinion खIt determines the size of the audit fee गIt is required to calculate materiality घIt affects the choice of sampling method
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1827. An auditor sends confirmation requests to receivables and some customers do not reply to positive requests. Under ISA 505, the auditor should:

      कWrite off the balances खPerform alternative audit procedures, such as examining after-date cash receipts and supporting documents गIssue a qualified opinion immediately घTreat non-replies as confirmations of the balances
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1828. When auditing share capital, the auditor agrees the issued share capital to the:

      कPurchase ledger खPayroll records गRegister of members (shareholders) and statutory records घFixed asset register
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1829. Under ISA 230, if the auditor needs to modify or add new documentation after the assembly of the final audit file, the auditor shall document:

      कApproval of the client's directors खNothing, as the file is already closed गThe reasons, and when and by whom the changes were made and reviewed घOnly the new conclusions reached
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1830. An audit permanent file contains documents of continuing relevance, such as:

      कThis year's inventory count notes खThis year's bank confirmations गThe entity's constitution (memorandum and articles) and long-term contracts घThe current year's trial balance
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।