2021–2022 Yaz Okulu Çıkmış Soruları

20 soru
Soru metinleri açık; şıklar ve cevap anahtarı uygulamada

1
Which one of the following requirements is not a relevant ethical requirement?
- AIntegrity
- BObjectivity
- CConfidentiality
- DProfessional behavior
- ESubjectivity
2
Which of the following is another name for 'independent audit'?
- APerformance audit
- BPublic audit
- COperational audit
- DOptional audit
- EFinancial statement audit
3
Which of the following management assertions is generally of greatest importance in the audit of inventory?
- AExistence
- BCompleteness
- CPresentation and Disclosure lar
- DRights and Obligations
- EClassification
4
In which of the phases of a financial statement audit will the auditor try to establish confidence in the accuracy of the amounts shown in the financial statements by applying analytical procedures and tests of details of balances?
- APhase 1
- BPhase 2 aof.so
- CPhase 3
- DPhase 4
- EPhase 5
5
Which of the following is not one of the priorities of the work to be done during the planning phase of the audit?
- ADetermining the level of materiality
- BPerforming audit procedures
- CExpert support
- DUnderstanding and assessment of the internal control system
- EUnderstanding the legal and regulatory framework
6
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
- BRisk response
- CAudit planning stage
- DAudit completion stage
- EEvidence obtaining stage
7
Which of the followings can be defined as "a written communication from the client to the auditor formalizing statements that the client has made about matters pertinent to the audit"?
- AWritten notifications
- BManagement letter of representation
- CLegal letter
- DThird party statements
- ERelated party transactions
8
What is the Balance Sheet date in most of the firms?
- AMarch 1
- BDecember 1
- CJanuary 1
- DFebruary 3
- EDecember 31
9
For an audit report written on March 15, 2021, what is the deadline for the working papers created in that audit to be collected in a file?
- AMay 15, 2021
- BMarch 30, 2021
- CApril 1, 2021
- DApril 30, 2021
- EJune 15, 2021
10
As part of an audit objective, the auditor checks whether the recorded sales were made to real, non-imaginary customers while auditing an online sales firm. Which of the following transaction-related objectives does the auditor meet by doing so?
- AAccuracy
- BPosting and summarization
- CCompleteness
- DOccurrence
- ETiming
11
Which of the following standards is related to how an auditor does his/her work?
- ASufficient Auditor Competency
- BAdequate Supervision
- CTechnical Training of.
- DAdequate Proficiency
- EDue Professional Care
12
Which of the following is a type of auditors?
- APublic sector
- BCompulsory
- CSupervisory i
- DCompliance 201
- ELegal
13
Which of the followings is not true about analytical procedures?
- AAnalytical procedures include analysis of information among financial and non-financial data.
- BAnalytical procedures alone are sufficient audit evidence.
- CAnalytical procedures are used for obtaining evidence about account balances and transactions.
- DAnalytical procedures are used to examine unusual transactions in financial statement items.
- EAnalytical procedures include the comparison of the company's financial statements with prior period information.
14
Which of the following is the type of confirmation made in the form of "The information in the business records regarding the subject being audited is asked to the third person, and they are asked to answer this information whether they agree or not"?
- ANegative confirmation
- BDirect confirmation
- CSpecial confirmation
- DE Positive confirmation
- EEmpty balance confirmation
15
Which of the following are not the main criteria used in compliance audit?
- APolicies
- BLoan agreement provisions
- CGenerally Accepted Accounting Principles
- DLaws
- ERules
16
Which of the following is a required description as a key audit matter in the Key Audit Matters section of the auditor's report?
- AInformation about basis for adverse opinion Information about basis for qualified opinion
- BInformation about material uncertainty
- Crelated to going concern
- DAreas in the financial statements that involved significant management judgment including accounting estimates
- EAuditor's opinion
17
Which of the following is one of the standards of field work?
- AAdequate Technical Proficiency
- BDue Professional Care
- CAdequate Planning
- DAdequate Technical Training
- EIndependence in Mental Attitude
18
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?
- AAdverse opinion
- BDisclaimer of opinion
- CQualified opinion
- DUnqualified opinion
- ENegative opinion
19
Which of the followings can be defined as the specific procedures intended to test for monetary misstatements in the balances in the financial statements?
- ARisk assessment procedures
- BTests of details of balances
- CSubstantive tests of transactions
- DSubstantive analytical procedures
- ETests of controls
20
Which of the following is false about materiality?
- AMateriality is related to the total of inaccuracies (uncorrected misstatements, misrepresentations, ОГ negligence) in the financial statements.
- BThe account balance materiality amount is the minimum amount of misstatement.
- CIt is used in planning, performing the audit, evaluating the impact of the error on the financial statements, and forming the opinion in the audit report.
- DThe auditor is concerned not only with the material misstatements but also all other types and sizes of misstatements during the auditing process.
- EIf misrepresenting information can affect users who will make their economic decisions using financial statements, that information is material.

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