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

971. Run-to-run control totals are mainly a:

     कPhysical control over computer hardware खGeneral control over program development गProcessing control that confirms data has not been lost or altered between successive processing stages घOutput control over distribution of reports
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

972. A 'completeness (missing data) check' in data input ensures that:

     कEvery document in a sequence has been processed खTotals agree between successive processing runs गOnly authorised users enter data घAll required fields of a record have been entered before it is processed
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

973. A 'format' (field) check is an input control that ensures:

     कData in a field is of the correct type, e.g. only numeric characters in an amount field खThe batch total agrees with the computed total गThe value lies within a reasonable range घThe customer code exists in the master file
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

974. Which of the following is an example of a logical access control in a computerised accounting system?

     कUnique user IDs and passwords that restrict access to programs and data खLocks on the computer room door गFire extinguishers in the server room घInsurance cover for computer equipment
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

975. When the auditor responds to a significant risk solely by performing substantive procedures, ISA 330 requires those procedures to include:

     कOnly analytical procedures खTests of details गOnly inquiry of management घOnly tests of controls
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

976. ISA 330 requires the auditor's substantive procedures relating to the financial statement closing process to include:

     कRe-performing every transaction recorded during the year खSending confirmations to all customers गAgreeing the financial statements to the underlying accounting records and examining material journal entries and other adjustments घTesting the controls over the payroll system
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

977. The entity's process for identifying business risks relevant to financial reporting objectives, assessing their significance and deciding on actions to address them is called the:

     कControl environment खProcess to monitor the system of internal control गInformation system घEntity's risk assessment process
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

978. Which of the following is an example of a CONTROL ACTIVITY in an entity's system of internal control?

     कManagement's philosophy and operating style खThe entity's process for identifying business risks गThe communication of financial reporting roles to staff घMonthly reconciliation of the receivables ledger with the control account
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

979. ISA 315 (Revised 2019) refers to the 'spectrum of inherent risk', which means that:

     कInherent risk varies in degree from lower to higher depending on the likelihood and magnitude of possible misstatement खInherent risk is always assessed as either high or low with nothing in between गInherent risk is the same for all assertions in an entity घInherent risk depends only on the auditor's sample size
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

980. Under ISA 200 and ISA 315, the risk of material misstatement at the assertion level consists of two components:

     कInherent risk and detection risk खInherent risk and control risk गControl risk and detection risk घSampling risk and non-sampling risk
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।