চমৎকার দুয়া

আল্লাহর রাসূল সাল্লাল্লাহু আলাইহি ওয়াসাল্লাম কি চমৎকার সব দুআই না শিখিয়েছেন! এই দেখুন একটি দুআ...

ربِّ اغفِرْ لي خَطِيئتي وجَهْلي وإسرافي في أمري وما أنتَ أعلَمُ به منِّي اللَّهمَّ اغفِرْ لي خطاياي وعَمْدي وجَهْلي وجِدِّي وهَزْلي وكلُّ ذلكَ عندي اللَّهمَّ اغفِرْ لي ما قدَّمْتُ وما أخَّرْتُ وما أسرَرْتُ وما أعلَنْتُ إنَّك أنتَ المُقدِّمُ وأنتَ المُؤخِّرُ وأنتَ على كلِّ شيءٍ قديرٌ

[রাব্বিগফির লি খত্বিয়াতি ওয়া জাহলি ওয়া ইসরাফি ফি আমরি ওয়ামা আনতা আ'লামু মিন্নি। আল্লাহুম্মাগফিরলি খাত্বায়ায়া ওয়া আমদি ওয়া জাহলি ওয়া জিদ্দি ওয়া হাযলি ওয়া কুল্লু যালিকা ইনদি। আল্লাহুম্মাগফিরলি মা ক্বদ্দামতু ওয়া মা আখখারতু ওয়ামা আসরারতু ওয়ামা আলানতু ইন্নাকা আনতাল মুকাদ্দিমু ওয়া আনতাল মুআখখিরু ওয়া আনতা আলা কুল্লি শাইইন ক্বদির]

অর্থ: মাওলা! আমার গুনাহ মাফ করে দাও। না জেনে যা করেছি মাফ করে দাও। আমার যত বাড়াবাড়ি ছেড়ে দাও। আমার যে কাজ আমি গুনাহ মনে করিনি কিন্তু তুমি জানো সেগুলো গুনাহ সেসবও মাফ করে দাও। ওগো আমার রব! ইচ্ছায় অনিচ্ছায় জেনে না জেনে যা ভুল আমি করেছি সবটা মাফ করে দাও। বুঝে শুনে ও হাসি তামাশায় যা কিছু আমার দ্বারা হয়ে গেছে সব ক্ষমা করো। মালিক! আগে যা গুনাহ করেছি পরে যা করব সেগুলোও মাফ করে দাও। গোপনে কিবা প্রকাশ্যে যত গুনাহ করে ফেলেছি তাও দাও মাফ করে। আপনিই তো আগে বাড়িয়ে দেয়ার মালিক। পিছিয়ে দেয়ারও মালিক আপনিই। সবকিছুতে আপনিই ক্ষমতাবান।

[সহীহ ইবনে হিব্বান ৯৫৭ | আবু মূসা আল আশআরী রাদ্বিয়াল্লাহু আনহুর বর্ণনা]

আল্লাহর কোনো গোলাম আল্লাহর কাছে তার হাবীবের শিখিয়ে দেয়া এই দুয়া করবে আর আল্লাহ মাফ করবেন না তা কি কখনো সম্ভব!

Ammarul Hoque হাফিযাহুল্লাহ

Chapter 02: Process of Assurance – Obtaining an Engagement 40 True/False Questions

 

40 True/False Questions

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1–10: True/False Questions on Engagement Letters

1. The engagement letter must be issued before the audit begins.
   Answer: True
   Explanation: The engagement letter formalizes the agreement and sets the scope before starting the audit.
2. An engagement letter should include the auditor’s liability limitations.
   Answer: False
   Explanation: Liability limitations are only included when legally permitted and agreed upon with the client.
3. Engagement letters must specify the form of the audit report.
   Answer: True
   Explanation: The engagement letter outlines the format and content of the audit report.
4. An engagement letter is only required for first-time engagements.
   Answer: False
   Explanation: Engagement letters are required for all clients and must be reissued if terms change.
5. The auditor can begin the audit without a signed engagement letter.
   Answer: False
   Explanation: A signed engagement letter is required to formalize the terms of the engagement.
6. The client’s acknowledgment of its responsibilities is included in the engagement letter.
   Answer: True
   Explanation: Management’s responsibilities, such as preparing financial statements, must be outlined.
7. Engagement letters are optional for recurring audits with the same client.
   Answer: False
   Explanation: Engagement letters should be issued for recurring audits to address any changes in terms.
8. Engagement letters help reduce disputes by clarifying terms.
   Answer: True
   Explanation: Clear terms in the engagement letter minimize misunderstandings and disputes.
9. The engagement letter is sent after substantive audit procedures begin.
   Answer: False
   Explanation: The engagement letter must be sent and agreed upon before the audit begins.
10. A reference to applicable financial reporting frameworks must be included in the engagement letter.
    Answer: True
    Explanation: This ensures the audit aligns with the relevant standards.

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11–20: True/False Questions on Client Acceptance

11. The auditor must perform client due diligence before accepting a new client.
    Answer: True
    Explanation: Due diligence ensures the auditor understands potential risks and complies with legal requirements.
12. Refusal to contact the previous auditor is a valid reason to decline an engagement.
    Answer: True
    Explanation: Lack of communication with the previous auditor may indicate underlying issues.
13. Client acceptance involves assessing the integrity of management.
    Answer: True
    Explanation: Management’s integrity is a critical factor in determining the risk of the engagement.
14. The client’s financial profitability is the most important factor in engagement acceptance.
    Answer: False
    Explanation: Ethical and legal compliance, not profitability, is the primary focus.
15. The auditor must accept all engagements if legally permitted.
    Answer: False
    Explanation: The auditor must assess risks, ethical concerns, and resource availability before acceptance.
16. The auditor should evaluate the adequacy of resources before accepting an engagement.
    Answer: True
    Explanation: Adequate resources, such as staff and expertise, are essential for effective audit execution.
17. Refusing client identification verification is grounds to decline the engagement.
    Answer: True
    Explanation: Verification is required for compliance with anti-money laundering regulations.
18. Communication with the previous auditor is mandatory for all engagements.
    Answer: False
    Explanation: It is required only if the client has previous auditors, and client permission must be obtained.
19. The auditor is required to ensure the client has strong internal controls before acceptance.
    Answer: False
    Explanation: The auditor evaluates risks but is not responsible for ensuring internal control strength.
20. High-risk engagements should always be declined.
    Answer: False
    Explanation: High-risk engagements can be accepted if risks are mitigated through expertise and additional procedures.

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21–30: True/False Questions on Ethical Considerations

21. Independence is a fundamental requirement for auditors when accepting engagements.
    Answer: True
    Explanation: Independence ensures the objectivity and credibility of the auditor’s work.
22. Familiarity with the client over a long period enhances independence.
    Answer: False
    Explanation: Long-term familiarity can impair independence and lead to biases.
23. Conflicts of interest must be disclosed to the client and addressed before engagement.
    Answer: True
    Explanation: Transparency in handling conflicts ensures compliance with ethical standards.
24. The auditor may accept engagements even if the client has unresolved disputes with regulators.
    Answer: False
    Explanation: Such disputes may pose ethical and legal risks and should be carefully evaluated.
25. Ethical concerns are secondary to financial profitability when accepting engagements.
    Answer: False
    Explanation: Ethical considerations take precedence over financial aspects.
26. Auditors can guarantee the accuracy of financial statements.
    Answer: False
    Explanation: Auditors provide reasonable assurance, not guarantees.
27. Auditors must assess their competence before accepting specialized engagements.
    Answer: True
    Explanation: Competence ensures the auditor can handle the engagement effectively.
28. Auditors can prepare financial statements for the client and conduct the audit.
    Answer: False
    Explanation: Preparing financial statements impairs independence and is a conflict of interest.
29. The auditor must ensure compliance with professional ethics during engagement acceptance.
    Answer: True
    Explanation: Ethical compliance is a critical aspect of the engagement acceptance process.
30. The auditor should refuse engagements where ethical threats cannot be mitigated.
    Answer: True
    Explanation: Ethical threats that cannot be addressed require the auditor to decline the engagement.

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31–40: True/False Questions on Risk Assessment and Engagement Processes

31. Risk assessment is optional during engagement acceptance.
    Answer: False
    Explanation: Risk assessment is critical to identifying potential challenges and deciding on acceptance.
32. Clients with dominant management personalities may pose higher risks.
    Answer: True
    Explanation: Dominant personalities increase the risk of bias and control overrides.
33. The engagement letter reduces the auditor’s liability entirely.
    Answer: False
    Explanation: While it helps manage liability, it does not eliminate it.
34. The auditor should assess both the client’s industry risks and internal risks.
    Answer: True
    Explanation: A thorough risk assessment includes external and internal factors.
35. Weak internal controls always result in a modified audit opinion.
    Answer: False
    Explanation: Weak controls require enhanced audit procedures, not necessarily a modified opinion.
36. The engagement letter must be updated annually for recurring clients.
    Answer: False
    Explanation: It is updated only when significant changes occur.
37. Refusal to allow access to records is grounds for declining the engagement.
    Answer: True
    Explanation: Access to records is essential for obtaining sufficient appropriate evidence.
38. High-risk engagements should involve additional planning and expertise.
    Answer: True
    Explanation: High-risk clients require enhanced procedures and experienced personnel.
39. The engagement letter should include the auditor’s responsibilities for fraud detection.
    Answer: False
    Explanation: The engagement letter clarifies that the auditor’s responsibility is to provide reasonable assurance, not to detect all fraud.
40. Money laundering risks must be addressed before accepting the engagement.
    Answer: True
    Explanation: Anti-money laundering compliance is a key requirement during client acceptance.