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

1871. Under ISA 580, written representations from management:

      कAre the most reliable form of audit evidence खReplace the need for other audit procedures गAre required only for listed entities घAre necessary audit evidence but do not on their own provide sufficient appropriate evidence about any matter
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1872. If management refuses to provide the written representation that it has fulfilled its responsibility for preparing the financial statements, ISA 580 requires the auditor to:

      कObtain a representation from the bank instead खIssue a qualified opinion only गDisclaim an opinion घIssue an unmodified opinion with an Other Matter paragraph
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1873. When a material uncertainty related to going concern exists but is NOT adequately disclosed in the financial statements, the auditor should express:

      कAn unmodified opinion with a Material Uncertainty Related to Going Concern section खA qualified or adverse opinion, as appropriate गA disclaimer of opinion in all cases घAn unmodified opinion with an Emphasis of Matter paragraph
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1874. After the date of the auditor's report but before the financial statements are issued, a fact becomes known to the auditor that, had it been known earlier, might have caused the report to be amended. Under ISA 560 the auditor shall:

      कIssue a separate public announcement खDiscuss the matter with management and, where appropriate, those charged with governance, and determine whether the financial statements need amendment गWithdraw from the engagement immediately घIgnore it because the report has already been dated
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1875. If management asserts in the financial statements that a related party transaction was conducted on terms equivalent to an arm's length transaction, ISA 550 requires the auditor to:

      कIssue an adverse opinion automatically खRequest the related party to sign the financial statements गAccept the assertion without further work घObtain sufficient appropriate audit evidence about that assertion
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1876. ISA 540 requires the auditor to review the outcome of management's prior period accounting estimates mainly to:

      कIdentify and assess risks of material misstatement in the current period, including possible management bias खQuestion the professional judgements of the prior period auditor गRestate the prior period financial statements घDetermine the audit fee
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1877. Substantive analytical procedures are generally most suitable for:

      कTesting the existence of a specific asset खLarge volumes of transactions that tend to be predictable over time गSingle unusual transactions घNon-routine transactions with no history
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1878. Using systematic selection, an auditor wants 50 items from a population of 1,000 items. The sampling interval is:

      क20 ख10 ग50 घ100
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1879. When designing a sample for a test of controls, which change would INCREASE the required sample size?

      कA decrease in the expected rate of deviation खA decrease in the tolerable rate of deviation गA decrease in the planned reliance on controls घAn increase in the tolerable rate of deviation
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1880. In ISA 530, tolerable misstatement is:

      कThe amount of misstatement management is willing to accept खThe total misstatement found in the sample गAlways equal to overall materiality घA monetary amount set by the auditor in respect of which the auditor seeks an appropriate level of assurance that it is not exceeded by actual misstatement in the population
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।