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

921. Under ISA 260, the auditor shall communicate significant findings to those charged with governance in writing when:

     कThe client requests it in writing only खIn the auditor's professional judgement, oral communication would not be adequate गThe audit fee exceeds a specified amount घThe findings relate to prior years only
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

922. When communicating the planned scope and timing of the audit to those charged with governance, the auditor must take care not to:

     कMention significant risks identified खCompromise the effectiveness of the audit by making procedures too predictable गDiscuss the auditor's independence घDescribe the approach to internal control
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

923. The 'Report on Other Legal and Regulatory Requirements' section of an auditor's report addresses:

     कThe auditor's opinion on internal audit staff खThe client's marketing strategy गAdditional reporting responsibilities imposed by local law or regulation, such as Companies Act matters घKey audit matters for listed entities
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

924. The 'Auditor's Responsibilities for the Audit of the Financial Statements' section of the auditor's report states, among other things, that:

     कThe auditor guarantees the accuracy of all figures खThe auditor is responsible for preparing the financial statements गThe auditor has examined every transaction घReasonable assurance is a high level of assurance but is not a guarantee that an audit will always detect a material misstatement
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

925. Under ISA 720 (Revised), the auditor's responsibility for 'other information' in the annual report is to:

     कRead it and consider whether it is materially inconsistent with the financial statements or the auditor's knowledge, without expressing assurance on it खAudit it to the same standard as the financial statements गPrepare it on behalf of management घExpress a separate reasonable assurance opinion on it
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

926. For each key audit matter, the auditor's report describes:

     कWhy the matter was considered one of most significance and how it was addressed in the audit खThe amount of the audit fee related to the matter गThe names of the staff who audited it घA separate opinion on the matter
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

927. Under ISA 701, key audit matters are those matters that, in the auditor's professional judgement:

     कWere discussed with the tax authorities खWere of most significance in the audit of the financial statements of the current period गRelate only to the prior year's audit घInvolve misstatements that management refused to correct
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

928. Under ISA 706, an Emphasis of Matter paragraph must include a clear statement that:

     कThe financial statements contain a material misstatement खThe auditor could not obtain sufficient evidence गThe auditor's opinion is not modified in respect of the matter emphasised घThe auditor is resigning from the engagement
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

929. When the auditor disclaims an opinion on the financial statements, the auditor's report shall NOT include:

     कA Basis for Disclaimer of Opinion section खThe auditor's signature गThe date of the report घA Key Audit Matters section, unless required by law or regulation
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

930. Under ISA 705, the opinion paragraph of an adverse opinion states that the financial statements:

     कPresent fairly except for the effects of the matter described खCannot be given an opinion गPresent fairly in all material respects घDo not present fairly (or do not give a true and fair view)
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।