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

1811. A 'management letter' (letter of weakness) issued by the auditor mainly communicates:

      कThe audit fee for the year खThe audit opinion on the financial statements गManagement's representations to the auditor घDeficiencies in internal control and recommendations for improvement
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1812. Which document provides the auditor with evidence that goods ordered were actually received by the entity?

      कSales invoice खPurchase requisition गGoods received note घRemittance advice
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1813. Which of the following documents is generated by a third party and held by the client?

      कInternal memo खSupplier's invoice गPayroll sheet घSales invoice copy
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1814. The auditor obtains evidence that a controller authorises all credit notes. This is an example of a test of:

      कGoing concern खAnalytical procedures गDetails of balances घControls
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1815. An audit programme is best described as:

      कA computer program used by the client खThe auditor's report गA list of the client's employees घA detailed list of audit procedures to be performed to implement the audit plan
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1816. Which of the following is the BEST evidence that a non-current asset (such as a vehicle) exists at the year-end?

      कReview of the depreciation schedule खExamination of the purchase invoice गA written statement from management घPhysical inspection of the asset by the auditor
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1817. An internal auditor is normally appointed by the:

      कRegistrar of companies खOffice of the Auditor General गManagement or board of the entity घShareholders in the annual general meeting
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1818. The 'going concern' assumption means that the entity is expected to:

      कMake profits every year खBe sold in the next accounting period गClose within twelve months घContinue its operations for the foreseeable future
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1819. Which of the following is a physical control over assets?

      कReviewing variance analysis खKeeping inventory in locked stores with restricted access गPreparing a monthly management report घApproving purchase orders
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1820. The auditor's report on financial statements of a company is normally addressed to the:

      कTax authority खShareholders (members) of the company गBank that lends to the company घManaging director
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।