AÖF Soru Bankası
İSL458U

Audıtıng (ENG)

2020–2021 Yaz Okulu Çıkmış Soruları

  • 20 soru
  • Soru metinleri açık; şıklar ve cevap anahtarı uygulamada
  1. 1
    In which type of assurance engagement does the practitioner reduce engagement risk to a level that is acceptable in the circumstances of the engagement but where that risk is greater than a reasonable assurance engagement, as the basis for a negative form of expression of the practitioner's conclusion?
    • AHistorical
    • BLimited
    • CAdverse
    • DObjective
    • EE International
  2. 2
    Which of the following auditor opinions would be decided if the financial statements have been prepared using the going concern basis of accounting but, in the auditor's judgment, management's use of the going concern basis of accounting in the financial statements is inappropriate?
    • AQualified opinion
    • BAdverse opinion
    • CUnqualified opinion
    • Dof. D) Negative opinion
    • EDisclaimer of opinion
  3. 3
    Which auditors are included in the organization chart of the organization and operate directly under the board of directors or under the general manager to help businesses to work more efficiently?
    • AIndependent
    • BPublic sector
    • CFinancial statement
    • DInternal
    • EExternal
  4. 4
    Which stage of the audit process includes objectives such as to understand the client's business and industry, to assess the likelihood of material misstatement in the financial statements, and to identify significant risks?
    • AAudit performing stage
    • BAudit completion stage
    • CRisk response
    • DEvidence obtaining stage
    • EAudit planning stage
  5. 5
    Which of the following is the opinion expressed by the auditor when the he/she concludes that the financial statements are prepared fairly, adequately, consistently, reasonbaly in all material respects, and in accordance with the applicable financial reporting framework as well as conformity with GAAP?
    • AUnmodified opinion
    • BE Disclaimer opinion
    • CQualified opinion
    • DAdverse opinion
    • EModified opinion
  6. 6
    Which of the following is a type of audit by reason?
    • APublic audit
    • BInternal audit
    • CIndependent audit ar.ne
    • DSupervisory audit
    • ECompliance audit
  7. 7
    Which of the following is not one of the Internal Control components?
    • ARisk assessment
    • BInformation and communication
    • CControl activities
    • DMonitoring activities
    • EAudit team training
  8. 8
    Which of the following risks is a detection risk?
    • ANon-sampling risk
    • BBusiness Risk
    • CControl Risk
    • DAccount Risk
    • EInherent Risk
  9. 9
    Which of the following items is not a type of analytical procedures?
    • ATrend Analysis
    • BRationality Tests
    • CDocument Review 'So
    • DRatio Analysis
    • EComparative Financial Statement Analysis
  10. 10
    Which of the following starts the audit process the beginning of the audit?
    • AThe signing of the audit engagement letter
    • BThe performance of the audit controls
    • CThe collection of information about the client firm
    • DThe receipt of the proposal from the client firm
    • EThe preparation of the audit strategy
  11. 11
    To which of the followings can pending litigation, income tax disputes, guarantees, and warranty payable be given as an example?
    • AAudit procedures
    • BSubsequent events
    • CContingent liabilities
    • DManagement assertions
    • EAudit evidence
  12. 12
    Which of the following stands for 'Public Oversight, Accounting and Auditing Standards Authority' - the institution that is authorized in the development and publication of auditing standards, quality control standards and code of ethics in Turkey?
    • AIEASBA
    • BIFAC aof.sor
    • CAICPA
    • DGAAS
    • EKGK
  13. 13
    Which of the followings is not true about analytical procedures?
    • AAnalytical procedures are used for obtaining evidence about account balances and transactions.
    • BAnalytical procedures alone are sufficient audit evidence.
    • CAnalytical procedures include the comparison of the company's financial statements with prior period information.
    • DAnalytical procedures include analysis of information among financial and non-financial data.
    • EAnalytical procedures are used to examine unusual transactions in financial statement items.
  14. 14
    Which of the followings is performed to detect material fraud or monetary misstatement on financial statements at different management assertion levels in a business?
    • ASubstantive tests
    • BE Substantive analytical procedures
    • CTests of details of balances
    • DTests of controls
    • ERisk assessment procedures
  15. 15
    In which which of the evidence collection techniques does the auditor confirm the arithmetic operations to check the arithmetic accuracy of an amount?
    • AInvestigation
    • BDocument Review
    • CObservation of Inventory Count
    • DRecalculation
    • ERe-Performance
  16. 16
    Which of the following refers to the probability of material misstatements that are likely to occur in the client's financial statements in the Audit Risk Model?
    • AControl risk
    • BDetection risk
    • CSubstantive risk orul
    • DBypass risk
    • EInherent risk
  17. 17
    Invoices, cash receipts and bank statements are examples of which of the following types of audit evidence?
    • ADocumented Evidence
    • BPhysical Evidence
    • CAnalytical Evidence of.
    • DWritten Notifications
    • EArithmetic Evidence
  18. 18
    What does the International Accounting Standard (IAS) 24 deal with?
    • APresentation of Financial Statements
    • BRelated Party Disclosures
    • CEvents after the Reporting Period
    • DProvisions, Contingent''Liabilities and Contingent Assets
    • EAudit Evidence
  19. 19
    Which of the followings is not one of the balance-related audit objectives?
    • ADetail Tie-In
    • BExistence
    • COccurence
    • DCut-off
    • ERights and Obligations
  20. 20
    Which of the following opinions does the auditor's report contain when the auditor has concluded that a material uncertainty exists and the financial statements omit the required disclosures relating to a material uncertainty?
    • ADisclaimer of opinion
    • BUnmodified opinion
    • CAdverse opinion
    • DUnqualified opinion
    • EQualified opinion
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