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

2111. Vouching, as an audit technique, refers to:

      कRecalculating totals of ledgers खPhysically counting fixed assets गExamining documentary evidence supporting entries in the books of account घInterviewing the board of directors
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2112. When auditing the loan loss provisioning of a commercial bank in Nepal, the auditor checks compliance with directives issued by:

      कDepartment of Industry खSecurities Board of Nepal गInsurance Authority घNepal Rastra Bank
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2113. Which statement best distinguishes internal audit from external (statutory) audit?

      कInternal audit is required to follow the Companies Act opinion format खInternal audit expresses an opinion to shareholders on the financial statements गExternal auditors are employees of the entity घInternal audit is part of the entity's governance and control and reports to management or the audit committee, while external audit reports an opinion to shareholders
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2114. Which constitutional body in Nepal is responsible for auditing the accounts of government offices?

      कPublic Service Commission खCommission for the Investigation of Abuse of Authority गOffice of the Auditor General घNational Planning Commission
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2115. Under the Companies Act, 2063 of Nepal, the auditor of a public company is ordinarily appointed by the:

      कOffice of the Company Registrar खManaging director गAnnual general meeting of the company घChief accountant of the company
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2116. Under ISA 700, the auditor's report shall be dated:

      कOn the last day of the reporting period खNo earlier than the date on which sufficient appropriate evidence has been obtained, including that the financial statements have been prepared and approved गOn the date the engagement letter was signed घOn the date of the annual general meeting
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2117. Under ISA 700, the 'Basis for Opinion' section of the auditor's report includes, among other things:

      कThe names of all audit team members खThe amount of the audit fee गDetails of every misstatement found घA statement that the auditor is independent of the entity in accordance with relevant ethical requirements
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2118. Under ISA 710, when comparative information is presented as 'corresponding figures', the auditor's opinion:

      कCovers only the prior period खRefers separately to each period presented गRefers to the current period only घIs not required
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2119. ISA 720 deals with the auditor's responsibilities relating to 'other information', which means:

      कInformation published in newspapers about the industry खInformation in the audit working papers गFinancial or non-financial information, other than the financial statements and auditor's report, included in the entity's annual report घTax returns filed by the entity
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2120. If the financial statements have been prepared on a going concern basis but, in the auditor's judgment, that basis is inappropriate, the auditor should express:

      कAn adverse opinion खA qualified opinion गAn unmodified opinion with an emphasis of matter घAn unmodified opinion with a key audit matter
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।