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

2131. Under ISA 570, if management's going concern assessment covers less than how many months from the date of the financial statements, the auditor should request management to extend it?

      कTwenty-four months खSix months गThree months घTwelve months
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2132. Which of the following is an indicator that may cast doubt on an entity's ability to continue as a going concern?

      कRenewal of the major borrowing facility on usual terms खA rise in the company's share price गRecurring operating losses and net current liabilities घStrong cash inflows from operations
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2133. Under ISA 560, the auditor is required to perform procedures to identify subsequent events requiring adjustment or disclosure covering the period:

      कBefore the date of the financial statements खAfter the financial statements have been issued, indefinitely गOnly up to 30 days after the year-end घBetween the date of the financial statements and the date of the auditor's report
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2134. ISA 550 requires the auditor to perform audit procedures to identify, assess and respond to risks of material misstatement arising from the entity's relationships and transactions with:

      कCommercial banks खForeign customers गGovernment tax authorities घRelated parties
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2135. Which of the following is an accounting estimate dealt with under ISA 540?

      कShare capital issued during the year खCash on hand counted at year-end गExpected credit loss allowance on trade receivables घPurchase invoice amount of a raw material
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2136. A sample with a total value of Rs 200,000 drawn from a population of Rs 2,000,000 contains misstatements of Rs 5,000. Using ratio projection, the projected misstatement in the population is:

      कRs 500,000 खRs 5,000 गRs 50,000 घRs 25,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2137. Dividing a population into sub-populations, each a group of sampling units with similar characteristics (often monetary value), is called:

      कCut-off testing खBlock selection गExtrapolation घStratification
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2138. Which of the following is an example of NON-sampling risk?

      कThe sample size is too small to detect an error खThe sample selected is not representative of the population गThe auditor uses an inappropriate procedure or misinterprets audit evidence घThe population contains unusual items by chance
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2139. Which method of sample selection is NOT appropriate when using statistical sampling?

      कRandom selection using random number tables खHaphazard selection गSystematic selection with a random start घMonetary unit selection
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2140. Using monetary unit sampling, a population of Rs 5,000,000 is to be tested with a sample size of 50. The sampling interval is:

      कRs 100,000 खRs 250,000 गRs 50,000 घRs 10,000
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।