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

2121. The use of the going concern basis is appropriate, a material uncertainty exists, and it is ADEQUATELY disclosed. Under ISA 570, the auditor should express:

      कA qualified opinion खAn adverse opinion गA disclaimer of opinion घAn unmodified opinion with a separate section headed 'Material Uncertainty Related to Going Concern'
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2122. Under ISA 701, key audit matters are selected from:

      कMatters communicated with those charged with governance खMatters raised by shareholders at the AGM गAll misstatements identified, regardless of size घMatters reported by the tax authority
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2123. ISA 701 requires the communication of key audit matters in the auditor's report for audits of:

      कComplete sets of general purpose financial statements of listed entities खAll small owner-managed entities गInterim financial information reviews घAgreed-upon procedures engagements
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2124. Under ISA 706, an Other Matter paragraph refers to a matter OTHER than those presented or disclosed in the financial statements that is relevant to users' understanding of:

      कThe directors' remuneration policy खThe entity's products and services गThe entity's tax computations घThe audit, the auditor's responsibilities or the auditor's report
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2125. Under ISA 706, an Emphasis of Matter paragraph is used to draw users' attention to a matter that is:

      कA key audit matter required under ISA 701 खMaterially misstated in the financial statements गNot disclosed in the financial statements but relevant to the audit घAppropriately presented or disclosed in the financial statements and fundamental to users' understanding of them
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2126. The auditor cannot obtain sufficient appropriate evidence over one material account, but the possible effects are NOT pervasive. The auditor should issue:

      कAn adverse opinion खA qualified opinion गA disclaimer of opinion घAn unmodified opinion
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2127. The auditor concludes that inventory is materially misstated but the effect is not pervasive. The appropriate opinion is:

      कQualified opinion खAdverse opinion गDisclaimer of opinion घUnmodified opinion with an emphasis of matter
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2128. Under ISA 700, an unmodified opinion for a fair presentation framework states that the financial statements:

      कAre completely free from any error खPresent fairly, in all material respects (or give a true and fair view) गHave been prepared by the auditor घGuarantee the solvency of the entity
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2129. To obtain evidence about litigation and claims involving the entity, ISA 501 requires the auditor, where risks are identified, to seek:

      कA newspaper search only खDirect communication with the entity's external legal counsel गConfirmation from the entity's customers घAn opinion from the tax authority
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2130. Under ISA 580, written representations should be dated:

      कOne month after the auditor's report खOn the last day of the reporting period गAs near as practicable to, but not after, the date of the auditor's report घOn the date the audit engagement letter is signed
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।