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

941. In substantive tests of details, increasing the tolerable misstatement will:

     कDecrease the required sample size खIncrease the required sample size गNot affect the sample size घRequire a 100% examination
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

942. In an initial audit, the auditor cannot obtain sufficient appropriate evidence about opening inventory, which affects the current year's results. The auditor will normally issue:

     कA modified opinion (qualified or disclaimer, as appropriate) in respect of the results and cash flows खAn unmodified opinion with an Emphasis of Matter paragraph गAn adverse opinion on the statement of financial position घAn unmodified opinion, as opening balances are management's responsibility
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

943. Which procedure is normally used to identify subsequent events under ISA 560?

     कRecalculating opening balances खReading minutes of meetings held after the period end and reviewing the latest interim financial statements गTesting controls over purchases during the year घInspecting title deeds of land
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

944. In evaluating management's going concern assessment, the auditor reviews the cash flow forecast mainly to:

     कRecompute last year's depreciation खConfirm balances with customers गEvaluate the reliability of the underlying data and the reasonableness of the assumptions घPrepare the tax computation
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

945. External confirmation of trade payables is used less often than confirmation of receivables mainly because:

     कSuppliers never reply to auditors खPayables are always immaterial गISA 505 prohibits confirmation of payables घThe main risk for payables is understatement, and supplier statements are usually available as third-party evidence
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

946. When inventory is held at several locations, ISA 501 allows the auditor to:

     कAttend only the head office खIgnore locations held by third parties गRely solely on management's count sheets घSelect the locations to attend based on the materiality of the inventory and the assessed risk at each
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

947. To test the completeness of room revenue of a hotel analytically, the auditor could compare recorded revenue with:

     कNumber of rooms × occupancy rate × average room rate × days in the period खThe number of employees × average salary गThe hotel's total assets × interest rate घLast year's electricity expense
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

948. When auditing development costs capitalised as an intangible asset, the auditor mainly checks that:

     कThe costs were paid in cash खThe IAS 38 criteria, such as technical feasibility, intention and ability to complete and probable future economic benefits, are met गThe project has been completed and sold घThe costs are below the materiality level
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

949. Accrued expenses such as electricity at the year-end are best tested by:

     कSending confirmations to customers खInspecting the meter physically गExamining invoices and payments after the year-end and comparing them with the accrual घReviewing the sales ledger
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

950. The auditor evaluates the valuation of work-in-progress mainly by:

     कComparing it with the prior year's sales figure खConfirming it with customers गAssessing the stage of completion and testing the costs attributed to it घInspecting the title deeds of the factory
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।