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

1891. The fundamental principle that requires compliance with relevant laws and regulations and avoidance of any conduct that discredits the profession is:

      कProfessional competence and due care खObjectivity गProfessional behaviour घConfidentiality
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1892. The fundamental principle that requires a professional accountant not to allow bias, conflict of interest or undue influence of others to override professional judgement is:

      कObjectivity खConfidentiality गProfessional behaviour घIntegrity
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1893. The fundamental principle of integrity requires a professional accountant to be:

      कStraightforward and honest in all professional and business relationships खAlways the lowest-cost service provider गAn expert in every area of accounting घIndependent of all clients
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1894. An audit firm quotes a fee so low that it may be difficult to perform the engagement in accordance with standards for that price. Under the IESBA Code this creates mainly a:

      कSelf-interest threat to professional competence and due care खIntimidation threat गAdvocacy threat घFamiliarity threat
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1895. Under the IESBA Code, a firm providing services to an audit client shall not:

      कGive advice on accounting policies खExplain the requirements of an accounting standard गCommunicate with those charged with governance घAssume a management responsibility for the client
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1896. Under the IESBA Code, an audit team member may accept gifts and hospitality from an audit client only if:

      कTheir value is less than the audit fee खThey are declared to the client's audit committee गThey are received after the audit report is signed घA reasonable and informed third party would consider them trivial and inconsequential
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1897. Under the IESBA Code, a member of the audit team holding a direct financial interest in an audit client must:

      कDisclose it in the auditor's report खTransfer it to a close family member गDispose of the interest or be removed from the audit team घHold it until the end of the audit
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1898. Under the IESBA Code, a loan to an audit team member from an audit client that is a bank, made under normal lending procedures, terms and conditions:

      कRequires the firm to resign from the audit खIs permitted only if the loan is interest-free गDoes not create a threat that requires the loan to be refused घIs always prohibited
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1899. Under the IESBA Code, the key audit partner rotation provisions for a public interest entity audit client generally limit the engagement partner's time-on period to:

      कFifteen cumulative years खSeven cumulative years गThree cumulative years घTen cumulative years
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

1900. Under ISA 220, overall responsibility for managing and achieving quality on an individual audit engagement rests with the:

      कMost junior member of the audit team खAudit committee of the client गEngagement quality reviewer घEngagement partner
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।