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

3611. A 'value for money' audit focuses on:

      कExistence, completeness and valuation खAccuracy, cut-off and classification गProfitability, liquidity and solvency घEconomy, efficiency and effectiveness
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3612. Which of the following is a key difference between internal audit and external audit?

      कInternal audit is always a legal requirement; external audit is optional खExternal auditors are employees of the company गExternal audit reports to shareholders on the financial statements; internal audit reports to management or TCWG on operations and controls घInternal auditors express an opinion on the truth and fairness of the financial statements
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3613. When using the work of internal auditors, the responsibility for the audit opinion lies with:

      कThe internal auditor खThe external auditor alone गShared equally between internal and external auditors घThe audit committee
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3614. Written representations should be dated:

      कAs near as practicable to, but not after, the date of the auditor's report खAt the start of the audit गAfter the auditor's report is signed घOn the first day of the next financial year
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3615. Written representations from management:

      कReplace the need for other audit evidence खAre more reliable than bank confirmations गAre signed by the auditor घDo not on their own provide sufficient appropriate audit evidence about the matters they deal with
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3616. After the auditor's report has been issued, the auditor's duty to search for subsequent events:

      कContinues actively until the next year's audit खRequires monthly enquiries of management गEnds, but the auditor must act if facts become known that would have caused the report to be amended घIs transferred to the internal auditor
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3617. A customer owing a material balance at the year end is declared bankrupt a month after the year end, due to a long-standing financial problem. This is normally:

      कA non-adjusting event खAn adjusting event गA contingent liability घIrrelevant to the financial statements
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3618. Events occurring between the date of the financial statements and the date of the auditor's report that provide evidence of conditions existing at the reporting date are:

      कAdjusting events खNon-adjusting events गContingent assets घPrior period errors
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3619. If the financial statements have been prepared on a going concern basis but in the auditor's judgement this is inappropriate, the auditor should express:

      कAn unmodified opinion with an emphasis of matter खA qualified 'except for' opinion गAn unmodified opinion with other matter घAn adverse opinion
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

3620. If a material uncertainty relating to going concern exists and is adequately disclosed, the auditor will normally:

      कIssue an adverse opinion खIssue a disclaimer of opinion गIssue an unmodified opinion with a separate 'Material Uncertainty Related to Going Concern' section घResign from the audit immediately
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।