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

1241. A cost audit primarily involves:

      कAuditing the tax returns of an entity खExamining the entity's environmental compliance गReviewing only the cash book घVerifying the cost accounting records and checking adherence to the cost accounting plan
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1242. The Cadbury Report of 1992 in the United Kingdom is best known for its recommendations on:

      कInternational financial reporting standards खThe financial aspects of corporate governance, including audit committees गPublic sector audit methods घTaxation of companies
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1243. The collapse of which international audit firm followed the Enron scandal of 2001?

      कCoopers & Lybrand खErnst & Whinney गArthur Andersen घPrice Waterhouse
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1244. In Re Thomas Gerrard & Son Ltd (1967), auditors were held liable because, having found altered invoices affecting inventory cut-off, they:

      कFailed to investigate further once their suspicion was aroused खDid not attend the AGM गCharged excessive fees घRefused to sign the report
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1245. Which case is remembered for Lord Denning's dissenting judgment that accountants owe a duty of care to third parties whom they know will rely on the accounts, a view later endorsed in Hedley Byrne?

      कKingston Cotton Mill (1896) खCaparo Industries v Dickman (1990) गRe London and General Bank (1895) घCandler v Crane, Christmas & Co (1951)
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1246. In Ultramares Corporation v Touche (1931), Judge Cardozo limited auditors' liability to third parties for negligence mainly out of concern about exposing them to:

      कCriminal prosecution खLiability in an indeterminate amount for an indeterminate time to an indeterminate class गDisciplinary action by the professional body घBreach of contract claims by the client
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1247. Under ISA 700, the auditor's report is to be signed:

      कOnly by the chairman of the audit client खOnly by the regulator गIn the name of the audit firm, the personal name of the auditor, or both, as appropriate for the jurisdiction घBy the chief financial officer
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1248. Under ISA 701, a key audit matter may be omitted from the auditor's report when:

      कLaw or regulation precludes its public disclosure, or in extremely rare cases the adverse consequences would outweigh the public interest benefits खManagement prefers that it not be disclosed गThe matter was resolved during the audit घThe matter involves a large amount
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1249. A matter that gives rise to a qualified opinion on a listed entity's financial statements is reported:

      कOnly in the Key Audit Matters section खIn an Emphasis of Matter paragraph only गIn the management letter only घIn the Basis for Qualified Opinion section, not described as a key audit matter
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1250. If the prior period financial statements were not audited, ISA 710 requires the auditor's report to:

      कExpress an opinion on the prior period as well खState in an Other Matter paragraph that the corresponding figures are unaudited गIssue a disclaimer of opinion on the current period घOmit the comparative figures
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।