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

991. The 'Repo 105' transactions associated with Lehman Brothers were used mainly to:

     कHide losses on fixed assets खTemporarily remove assets from the balance sheet at period-ends to reduce reported leverage गInflate sales revenue by fictitious invoicing घAvoid paying income tax
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

992. The Satyam Computer Services fraud revealed in India in 2009 mainly involved:

     कUndisclosed derivative losses at a foreign subsidiary खCapitalisation of operating leases गFictitious cash and bank balances and inflated revenue घOvervaluation of agricultural assets
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

993. The WorldCom accounting fraud uncovered in 2002 mainly involved overstating profit by:

     कRecording fictitious bank balances खRepurchasing its own shares गUnderstating depreciation on aircraft घCapitalising line costs that should have been expensed
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

994. Under the Constitution of Nepal, the Auditor General must be consulted in appointing the auditor of a corporate body in which the Government of Nepal owns:

     कAny shares at all खAt least twenty-five percent of the shares गOne hundred percent of the shares only घMore than fifty percent of the shares or assets
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

995. Under the Constitution of Nepal, the term of office of the Auditor General is:

     कSix years from the date of appointment खFive years from the date of appointment गFour years from the date of appointment घUntil the age of 70 with no fixed term
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

996. Under ISA 210, as a precondition for an audit, the auditor shall determine whether:

     कThe client's profits have increased खThe financial reporting framework to be applied is acceptable गThe audit fee has been paid in advance घThe client has an internal audit function
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

997. Under ISQM 1, when the firm's monitoring identifies a deficiency, the firm should:

     कIgnore it if no client complained खReport it in each client's auditor's report गEvaluate its severity and pervasiveness, investigate its root cause and design and implement remedial actions घDismiss the engagement partner automatically
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

998. ISQM 1 requires a firm to design its system of quality management using:

     कA fixed checklist of identical procedures for all firms खOnly the requirements of the client's audit committee गA risk-based approach of establishing quality objectives, identifying and assessing quality risks, and designing responses घAnnual inspection by the client
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

999. Under ISQM 1, the evaluation of whether the firm's system of quality management provides reasonable assurance that its objectives are being achieved is made at least annually by:

     कThe engagement quality reviewer of each engagement खThe client's audit committee गThe external regulator घThe individual(s) assigned ultimate responsibility and accountability for the system
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

1000. Under the IESBA Code, 'key audit partners' include the engagement partner, the engagement quality reviewer and:

      कOther audit partners on the engagement team who make key decisions or judgements on significant matters खAll staff members on the engagement team गPartners of the firm who provide tax services to the client घThe client's chief financial officer
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।