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

911. The difference between an auditor's 'certificate' and an auditor's 'report' is that a certificate:

     कIs always qualified खConfirms the exactness or correctness of specified facts, whereas a report expresses an opinion गIs issued only by internal auditors घExpresses no conclusion at all
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

912. A 'comfort letter' issued by an auditor is typically provided to:

     कEmployees at the time of retirement खCustomers as a guarantee of products गUnderwriters in connection with an offering of securities घThe tax authority for each tax return
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

913. 'Opinion shopping' refers to a situation where:

     कAn auditor buys shares in the client खAuditors bid for clients through advertisements गA client pays the auditor in instalments घA client seeks an auditor or accountant willing to support a favourable accounting treatment or opinion
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

914. The INTOSAI 'Lima Declaration' (1977) is best known for setting out:

     कRules for valuation of government assets खInternational accounting standards for companies गProcedures for the audit of banks घGuidelines on auditing precepts, including the independence of supreme audit institutions
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

915. In public sector auditing, 'regularity audit' mainly comprises:

     कAttestation of financial accountability (financial audit) and audit of compliance with laws and authorities खEvaluation of economy, efficiency and effectiveness only गInvestigation of individual employees' misconduct घReview of future budgets only
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

916. The accounts of cooperative societies in Nepal are audited mainly under the provisions of the:

     कCompanies Act, 2063 खCooperative Act, 2074 गBank and Financial Institutions Act, 2073 घAudit Act, 2075
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

917. In the audit of a charitable organisation, a particular risk the auditor commonly addresses is:

     कOvervaluation of finished goods inventory खIncorrect calculation of earnings per share गCompleteness of donations received, especially in cash घTranslation of foreign subsidiaries
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

918. Compared with a reasonable assurance engagement, the procedures performed in a limited assurance engagement are:

     कMore extensive खIdentical in nature and extent गLimited in nature, timing or extent घNot documented
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

919. In an assurance engagement, the 'intended users' are:

     कThe employees who prepared the subject matter information खThe practitioner's own audit staff गThe regulators of the audit firm only घThe persons for whom the practitioner prepares the assurance report
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

920. The elements of an assurance engagement are a three-party relationship, an appropriate underlying subject matter, suitable criteria, sufficient appropriate evidence and:

     कA written assurance report in the appropriate form खA contingent fee arrangement गAn internal audit department at the client घA statutory requirement for the engagement
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।