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

961. A risk-based approach to audit directs audit effort mainly towards:

     कAreas with the largest number of transactions, regardless of risk खAreas that were tested least last year गAreas chosen randomly by the audit team घAreas with a higher assessed risk of material misstatement
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

962. The 'cycle approach' to an audit involves:

     कAuditing the accounts of a company every second year खRotating the audit partner each year गTesting balances only at the year-end घExamining groups of related transactions together, such as sales, receivables and cash receipts
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

963. Narrative notes, flowcharts and internal control questionnaires are methods used by the auditor to:

     कDocument the auditor's understanding of the entity's internal control खCalculate materiality गSelect samples for substantive testing घPrepare the auditor's report
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

964. Under ISA 265, deficiencies in internal control other than significant deficiencies are communicated:

     कTo shareholders in the auditor's report खTo management at an appropriate level, when in the auditor's judgement they merit management's attention गOnly orally to the audit committee घTo the regulator within seven days
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

965. Regular review of the aged receivables report by a credit controller is mainly a control over the:

     कExistence of inventory खCompleteness of purchases गRecoverability (valuation) of trade receivables घAccuracy of payroll
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

966. Tagging items of plant with unique identification numbers and periodically reconciling them with the fixed asset register mainly helps to ensure:

     कThat depreciation rates are appropriate खThat disposals are sold at a profit गThat the assets recorded exist and are safeguarded घThat asset revaluations are up to date
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

967. Requiring two authorised signatories for payments above a set limit is mainly a control against:

     कErrors in the calculation of depreciation खIncomplete recording of sales गObsolete inventory घUnauthorised or fraudulent payments
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

968. In the sales system, using pre-numbered goods despatch notes that are checked for sequence mainly addresses the risk that:

     कGoods despatched are not invoiced, so sales are incomplete खCustomers exceed their credit limits गSales are recorded at incorrect prices घCash receipts are misappropriated
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

969. 'Auditing through the computer' means that the auditor:

     कChecks only source documents against printed outputs खTests the computer programs and processing logic directly, e.g. with test data or parallel simulation गRelies entirely on the client's IT department घAvoids using any computer in the audit
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

970. An 'exception report' produced by a computer system lists:

     कAll transactions processed in a period खTransactions or items that fall outside predetermined parameters, for investigation गThe audit opinion for each year घBackup copies of master files
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।