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

2141. Statistical sampling, as distinct from non-statistical sampling, has the characteristics of:

      कSelection based solely on the auditor's judgement खRandom selection of sample items and use of probability theory to evaluate results गTesting 100% of the population घSelecting only the largest items
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2142. Under ISA 501, when inventory is material to the financial statements, the auditor should ordinarily:

      कCount every item personally खRely solely on management's written representation गAttend the physical inventory count, unless impracticable घAccept the closing inventory figure from the previous year
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2143. A bank confirmation request should be:

      कSent by the client and the reply returned to the client खSent by the auditor directly to the bank, with the reply returned directly to the auditor गPrepared and signed by the auditor only, without client authority घReplaced by the client's bank statement
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2144. The 'search for unrecorded liabilities' typically involves:

      कReviewing payments made and supplier invoices received after the year-end खCircularising customers with debit balances गCounting cash on hand at the year-end घInspecting share certificates
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2145. If management refuses to allow the auditor to send a confirmation request, ISA 505 requires the auditor first to:

      कInquire about management's reasons and seek evidence of their validity and reasonableness खIssue a disclaimer of opinion immediately गSend the request anyway without management's knowledge घAccept the refusal without further action
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2146. ISA 505 permits negative confirmations as the sole substantive procedure only when, among other conditions:

      कManagement has refused positive confirmations खThe balances are individually very large गThe auditor expects a high rate of exceptions घRisk of material misstatement is low and the population consists of a large number of small, homogeneous balances
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2147. In a POSITIVE confirmation request, the confirming party is asked to:

      कReply to the auditor in all cases, either agreeing or disagreeing with the information खReply only if they disagree with the information गReply to the client rather than the auditor घPay the outstanding balance
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2148. Which procedure provides the best evidence about the valuation (recoverability) of trade receivables?

      कReviewing receipts from customers after the year-end and the aged receivables analysis खInspecting sales invoices issued during the year गAgreeing the receivables ledger total to the trial balance घObserving the despatch of goods
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2149. Inspecting title deeds of land and buildings mainly provides evidence about which assertion?

      कCut-off खCompleteness गAccuracy of depreciation घRights and obligations
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।

2150. The cut-off assertion is concerned with whether:

      कAssets are owned by the entity खTransactions and events have been recorded in the correct accounting period गBalances are valued at appropriate amounts घDisclosures are understandable
      💬 टिप्पणी / गल्ती रिपोर्ट (०)

      छलफल / प्रश्न उत्तरमा गल्ती छ

      पठाउनुहोस्

      टिप्पणी जाँचपछि मात्र देखिन्छ।