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

2101. Under the Income Tax Act 2058, the three main heads of assessable income are:

      कBusiness, agriculture and windfall gain खSalary, house property and capital gains गEmployment, business and investment घEmployment, profession and other sources
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2102. Which earlier tax was replaced by the introduction of VAT in Nepal?

      कIncome tax खSales tax गCustoms duty घLand revenue
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2103. Nepal's current Income Tax Act is the Income Tax Act of which Bikram Sambat year?

      क2064 ख2031 ग2052 घ2058
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2104. Under ISAE 3400, when examining prospective financial information, the practitioner's report on management's assumptions ordinarily provides:

      कReasonable assurance that the forecast results will be achieved खA moderate level of assurance expressed in negative form गAbsolute assurance on the forecast घNo statement about the assumptions
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2105. ISRE 2410 deals with:

      कReview of interim financial information performed by the independent auditor of the entity खAudits of group financial statements गCompilation engagements घAssurance on greenhouse gas statements
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2106. Under ISA 510, in an initial audit engagement the auditor must obtain sufficient appropriate evidence about whether:

      कAll prior year audit working papers were correct खThe predecessor auditor was paid in full गOpening balances contain misstatements that materially affect the current period's financial statements घThe client will remain profitable for five years
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2107. Before accepting an audit appointment, a proposed auditor normally communicates with the existing (predecessor) auditor mainly to:

      कAsk the predecessor to sign the new auditor's report खAgree to split the audit fee गObtain the predecessor's working papers as a right घLearn whether there are any professional or other reasons why the appointment should not be accepted
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2108. Which audit procedure is most effective for verifying cash in hand?

      कA surprise physical count of cash in the presence of the custodian खReviewing the cash book total only गObtaining a written representation from the cashier घAnalytical review of cash expenses
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2109. 'Teeming and lading' is a fraud usually associated with:

      कMisappropriating cash received from one customer and covering it with later receipts from other customers खOverstating inventory through fake purchase invoices गPaying salaries to fictitious employees घRecording sales in the wrong period deliberately to meet targets
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2110. Verification of assets by the auditor is primarily concerned with confirming:

      कArithmetical accuracy of the day books खExistence, ownership (rights) and proper valuation of assets at the reporting date गThe authorisation of every purchase order घThe tax deductibility of expenses
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।