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

2171. Under ISA 450, the auditor must accumulate misstatements identified during the audit, other than those that are:

      कClearly trivial खBelow performance materiality गCorrected by management घRelated to disclosures
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2172. Performance materiality is set at an amount lower than materiality for the financial statements as a whole in order to:

      कIncrease the auditor's fee खReduce to an appropriately low level the probability that aggregate uncorrected and undetected misstatements exceed overall materiality गEliminate all sampling risk घAllow the auditor to ignore individually small misstatements
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2173. The auditor sets overall materiality at 5% of profit before tax. If profit before tax is Rs 2,000,000, overall materiality is:

      कRs 50,000 खRs 200,000 गRs 100,000 घRs 10,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2174. If the auditor plans to rely on controls over a significant risk, ISA 330 requires those controls to be tested:

      कIn the current period खOnly once every three audits गOnly if they changed since the last audit घOnly at the interim visit of the prior year
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2175. When the assessed risk of material misstatement is high, the acceptable level of detection risk is:

      कUnaffected खHigher, allowing fewer substantive procedures गLower, requiring more persuasive substantive evidence घZero, so no substantive procedures are needed
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2176. Inherent risk is the susceptibility of an assertion to a material misstatement:

      कBefore consideration of any related controls खAfter consideration of related controls गThat the auditor's procedures fail to detect घCaused only by fraud
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2177. Which of the following is NOT one of the risk assessment procedures listed in ISA 315?

      कInquiries of management and others खExternal confirmation of receivable balances गAnalytical procedures घObservation and inspection
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2178. Under ISA 300, the audit plan (as distinct from the overall audit strategy) includes a description of:

      कThe nature, timing and extent of planned risk assessment procedures and further audit procedures खOnly the scope and reporting deadlines of the engagement गThe audit fee and billing arrangements घThe final audit opinion to be expressed
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2179. ISA 250 deals with the auditor's responsibility relating to:

      कUsing the work of internal auditors खAudit sampling गConsideration of laws and regulations in an audit of financial statements घCommunicating key audit matters
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2180. The primary responsibility for prevention and detection of fraud in an entity rests with:

      कThose charged with governance and management of the entity खThe external auditor गThe internal auditor alone घThe shareholders
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।