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

2181. The main factor that distinguishes fraud from error is whether the underlying action is:

      कDetected by the auditor खMaterial गRecorded in the ledger घIntentional
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2182. Under ISA 240, which presumed risk of material misstatement due to fraud CANNOT be rebutted by the auditor?

      कThe risk of management override of controls खThe risk of fraud in revenue recognition गThe risk of misappropriation of petty cash घThe risk of errors in depreciation calculations
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2183. Responsibility for the preparation and fair presentation of financial statements rests with:

      कManagement, with oversight by those charged with governance खThe external auditor गThe tax authority घThe company's bankers
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2184. ISA 230 requires audit documentation to be sufficient to enable whom to understand the nature, timing and extent of procedures performed and conclusions reached?

      कAn experienced auditor having no previous connection with the audit खAny shareholder of the company गThe client's junior accounting staff घA court judge without accounting knowledge
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2185. The retention period for audit engagement documentation is ordinarily no shorter than:

      कTen years from the date of incorporation खOne year from the reporting date गTwo years from the date of assembly घFive years from the date of the auditor's report
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2186. Under ISA 230, the auditor should complete the assembly of the final audit file on a timely basis, which is ordinarily not more than:

      क30 days after the reporting period end ख60 days after the date of the auditor's report ग6 months after the date of the auditor's report घ1 year after the date of the auditor's report
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2187. Engagement quality reviews (EQR) are dealt with specifically by which standard?

      कISQM 1 खISQM 2 गISA 230 घISA 610
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2188. Which IAASB standard deals with a FIRM's responsibilities to design, implement and operate a system of quality management?

      कISQM 1 खISA 220 गISQM 2 घISA 300
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2189. Professional skepticism is best described as an attitude that includes:

      कAssuming that management is dishonest खA questioning mind, alertness to possible misstatement and critical assessment of audit evidence गAccepting management representations without question घRefusing to rely on any documents produced by the client
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2190. Under ISA 210, a precondition for an audit includes obtaining management's agreement that it acknowledges and understands its responsibility for:

      कDetermining the auditor's materiality level खDesigning the auditor's sampling plans गPreparation of the financial statements and the internal control needed for them घSigning the auditor's report
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।