Audıtıng (ENG)
2022–2023 Yaz Okulu Çıkmış Soruları
- 20 soru
- Soru metinleri açık; şıklar ve cevap anahtarı uygulamada
- 1Which 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
- DEvidence obtaining stage
- EAudit completion stage
- 2Which of the following risks is a detection risk?
- ABusiness Risk
- BNon-sampling risk
- CInherent Risk
- DControl Risk
- EAccount Risk
- 3Which of the following establishes standards for professional accountancy education that prescribe technical competence and professional skills, values, ethics, and attitudes?
- AISAE
- BISRE
- CISR
- DISA
- EIAESB
- 4Where can auditors and reviewers find information about their responsibilities related to quality control procedures?
- AISA 220
- BISA 250
- CISA 570
- DISA 560
- EISA 240
- 5Which of the following statements related to audit plan is correct?
- AAnalytical review procedures do not use in audit plan.
- BAudit plan assist auditor to draw attention important area.
- CIn the audit plan, the auditor does not need to understand the legal and regulatory framework that the entity must comply with and to what extent it complies with that framework.
- DThere is not relationship between the audit plan and the audit team.
- EAudit plan doesn't assist to solve the problem of time pressure.
- 6At the financial statement and assertion levels, what is the name of the audit procedures performed to recognize the entity and its environment, including the internal control of the entity in order to identify and assess the risks of material misstatement caused by error or fraud?
- ARisk response procedures
- BSubsequent audit procedures
- CRisk assessment procedures
- DSubstantive analytical procedures
- EInternal control procedures
- 7Which of the following items is not a type of analytical procedures?
- ARationality Tests
- BTrend Analysis
- CComparative Financial Statement Analysis
- DDocument Review
- ERatio Analysis
- 8Which of the following statements is incorrect?
- AIndependent Audit is also known as Financial Statement Audit.
- BInternal Audit is also known as Performance Audit or Operational Audit.
- CIn compliance audit, it is checked whether the rules determined by an authority are complied with.
- DEstablished criteria in independent auditing is Generally Accepted Accounting Principles (GAAP)
- ECompliance Audit is also known as Performance Audit
- 9l. Presentation II. Existence II. Tests of controls IV. Classification Which of the above items is among the management assertions that are related to classes of transactions and events and related disclosures, for the period under audit?
- Aland lI
- BI and IV
- CII and ||I
- DIII and IV
- E1, and I|
- 10Which of the following is not a step in the independent auditing process?
- ADetermining the degree of compatibility between the financial statements and GAAP
- BReporting the results to the executive board of business
- CMaking the report of the auditing process public by publishing it on open finance web sites
- DCollecting and evaluating evidence by examining financial statements and footnotes
- ECompare evidence against generally accepted accounting principles (GAAP)
- 11Which of the following is not a management assertion?
- AClassification
- BReperformance
- CCutoff aof.soru
- DOccurrence
- EUnderstandability
- 12What is the Balance Sheet date in most of the firms?
- ADecember 1
- BFebruary 3
- CMarch 1 aof.so net
- DJanuary 1
- EDecember 31
- 13Which of the followings can be defined as unintentional misstatements or omissions of amounts or disclosures in financial statements?
- AError
- BAssurance
- CFraud
- DUnqualified opinion
- EAudit risk
- 14Which of the following is the name of set of systematic guidelines used by auditors when conducting audits on companies' financial records?
- AInternational Standards on Assurance Engagement (ISAE)
- BInternational Standards on Auditing (ISA)
- CInternational Standards on Review Engagement (ISRE)
- DGenerally accepted auditing standards (GAAS)
- EThe International Auditing and Assurance Standards Board (IAASB)
- 15Which 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?
- ADetection risk
- BBypass risk
- CInherent risk
- DSubstantive risk
- EControl risk
- 16I. A management letter Il. Communication of detected fraud and illegal acts, Ill. Internal control deficiencies After the audit is completed, which of the above documents is generally sent to the operating management, rather than to the audit committee and senior management?
- AOnly l
- BII and Ill
- CI and |I
- D1, Il and I|l
- EI and I|l
- 17What does the International Accounting Standard (IAS) 24 deal with?
- APresentation of Financial Statements
- BAudit Evidence
- CEvents after the Reporting Period
- DRelated Party Disclosures rular.nel
- EProvisions, Contingent Liabilities and Contingent Assets
- 18In which of the following audit techniques does the auditor roughly take a look at the accounting environment and try to reveal extraordinary situations?
- ADocument review
- BRecalculation 9of
- CObservation
- DInvestigation
- EInspection
- 19Which of the following is a type of auditors?
- APublic sector
- BLegal
- CCompulsory
- DCompliance
- ESupervisory
- 20Which of the followings is the first phase of a financial statement audit?
- AKnow management assertions about financial statements
- BPerform tests of controls and substantive tests of transactions
- CUnderstand objectives and responsibilities for the audit
- DPlan and design an audit approach based on risk assessment procedures
- EKnow specific audit objectives for classes of transactions, accounts, and disclosures