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

981. A 'joint audit' is one in which:

     कThe internal and external auditors share the same working papers खA company's auditors also audit its customers गTwo or more auditors are appointed to audit the same financial statements and jointly report on them घThe auditor audits two years at the same time
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

982. A statutory audit is an audit that is:

     कCarried out voluntarily at the owner's request खPerformed by the internal audit department गRequired by law, such as an audit of a company under the Companies Act घConducted only when fraud is suspected
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

983. A 'balance sheet audit' mainly involves:

     कChecking every transaction recorded during the year खTesting only the internal control system गReviewing the cash budget for the next year घVerifying the assets and liabilities in the balance sheet with only limited examination of the underlying transactions
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

984. Criminal liability of an auditor typically arises when the auditor:

     कKnowingly or wilfully makes a false statement in a report or certificate खFails to complete the audit by a deadline गCharges a higher fee than the previous auditor घIssues a qualified opinion
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

985. A whistle-blowing policy in a company mainly provides:

     कA procedure for recruiting new staff खA channel for employees to report suspected wrongdoing confidentially without fear of reprisal गA method of calculating bonuses घA system for approving capital expenditure
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

986. The main role of the remuneration committee of a company's board is to:

     कApprove the external auditor's fee खRecommend or determine the remuneration of executive directors and senior management गSet the selling prices of products घPrepare the payroll each month
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

987. 'Cookie jar reserves' as an earnings management technique means:

     कKeeping excess petty cash in a locked box खCreating a sinking fund for debentures गOverstating provisions in good years and releasing them in poor years to smooth profits घRetaining all profits without paying dividends
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

988. 'Round-tripping' of revenue refers to:

     कRecording the same invoice twice खRounding off figures in the financial statements गReversing year-end accruals in the next period घCircular transactions in which money or goods go out and come back so as to create apparent sales without economic substance
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

989. 'Channel stuffing' as a form of earnings manipulation refers to:

     कInducing distributors to accept more goods than they need near the period-end to inflate sales खHiding expenses in suspense accounts गPaying suppliers early to reduce payables घRecording sales returns in advance
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

990. The collapse of Wirecard AG in Germany in 2020 followed the auditor's inability to verify:

     कAbout €1.9 billion of cash said to be held in trustee bank accounts खThe valuation of its aircraft fleet गThe existence of oil reserves घPension obligations of its employees
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।