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

1861. ISA 240 identifies two types of intentional misstatements relevant to the auditor. They are:

      कFraudulent financial reporting and misappropriation of assets खErrors of omission and errors of commission गErrors of principle and errors of original entry घClerical errors and compensating errors
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1862. Under ISA 250, when the auditor identifies or suspects non-compliance with laws and regulations, the auditor should first:

      कResign immediately खObtain an understanding of the matter and discuss it with management and, where appropriate, those charged with governance गReport it to the media घIgnore it if it is not fraud
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1863. ISA 250 distinguishes laws and regulations that have a direct effect on the determination of material amounts in the financial statements. An example is:

      कTax and pension laws खHealth and safety regulations गEnvironmental compliance regulations not affecting amounts घOperating licence conditions
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1864. Under ISA 720, if the auditor concludes that a material misstatement of the other information exists and it is not corrected, the auditor's report should:

      कAlways contain an adverse opinion on the financial statements खContain a disclaimer of opinion गOmit any mention of the other information घDescribe the uncorrected material misstatement in the Other Information section
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1865. Under ISA 700, the auditor's report must have a title that:

      कMentions the auditor's materiality level खStates the name of the client's bank गIncludes the auditor's fee घClearly indicates that it is the report of an independent auditor
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1866. Under ISA 700 (Revised), the first section of the auditor's report must be the:

      कBasis for Opinion section खResponsibilities of Management section गOpinion section घKey Audit Matters section
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1867. Under ISA 701, communicating a key audit matter in the auditor's report:

      कMust be done for every account balance खReplaces the need for a qualified opinion गIs not a substitute for expressing a modified opinion when required घIs required only when the opinion is adverse
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1868. Which of the following is an example of a matter for which an Emphasis of Matter paragraph may be included?

      कAn inability to attend the inventory count खA material misstatement of inventory गAn uncertainty about the outcome of major litigation that is properly disclosed घA disagreement with management on depreciation policy
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1869. After accepting an engagement, management imposes a scope limitation and refuses to remove it. If the possible effects are material and pervasive, ISA 705 requires the auditor to:

      कWithdraw from the audit where practicable and possible under law, or otherwise disclaim an opinion खIssue a qualified opinion गInclude a key audit matter instead of modifying the opinion घIssue an adverse opinion
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1870. Under ISA 705, effects of misstatements are 'pervasive' when, in the auditor's judgement, they:

      कExceed performance materiality खHave been corrected by management गRelate to any account in the statement of financial position घAre not confined to specific elements, or represent a substantial proportion of the financial statements, or relate to disclosures fundamental to users' understanding
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।