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

1271. A 'proof in total' of wages expense, as a substantive analytical procedure, involves:

      कAgreeing each payslip to the bank statement खPhysically observing a wage payout गCalculating an expectation from employee numbers, pay rates and pay changes and comparing it with recorded wages घSending confirmations to employees
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1272. In analytical review, a significant increase in trade receivable collection days compared with last year, without any change in credit terms, most likely indicates a risk of:

      कUnderstatement of revenue खIrrecoverable receivables or overstatement of receivables गUnderstatement of payables घOverstatement of cash
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1273. Which procedure is most useful for identifying obsolete or slow-moving inventory?

      कReviewing inventory ageing and movement reports and noting damaged or slow-moving items during the count खVouching purchase invoices for inventory additions गConfirming inventory with the client's bank घRecalculating the cost formula on a sample of items
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1274. To verify that completed projects have been transferred from capital work-in-progress to property, plant and equipment and depreciated from the correct date, the auditor mainly examines:

      कSupplier statements खCustomer confirmations गBank reconciliation statements घCompletion or commissioning certificates for the projects
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1275. The best evidence of the entity's ownership of a registered patent is:

      कA written statement from the research manager खThe amortisation schedule गThe certificate of registration issued by the patent authority, in the entity's name घBoard minutes approving research expenditure
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1276. To test the cut-off of purchases at the year-end, the auditor would mainly:

      कCircularise all suppliers खSelect goods received notes for a few days before and after the year-end and check that the related liabilities are recorded in the correct period गRecalculate depreciation घCount cash on hand
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1277. Under ISA 505, an oral response to an external confirmation request:

      कIs a valid external confirmation if given by a senior official खIs more reliable than a written response गReplaces the need for any other procedure घDoes not meet the definition of an external confirmation
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1278. Direct confirmation of trade receivable balances with customers mainly provides evidence about:

      कExistence (and rights) of the receivables खRecoverability of the receivables गCompleteness of revenue घClassification of receivables as current
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1279. According to ISA 500, which of the following is generally more reliable?

      कA photocopy of a supplier's invoice खA scanned image sent by the client's staff गThe original document घAn oral explanation of the document's contents
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1280. Discovery sampling is a form of attribute sampling that is particularly useful when:

      कThe expected deviation rate is extremely low or zero, e.g. searching for evidence of fraud खThe population is very small गTesting the valuation of inventory घEstimating the total value of receivables
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।