Deneme Sınavı Soruları

Objectivity

Professional competence and due care

Confidentiality

Integrity

Professional behavior

It was used for the examination of all documents before and after the industrial revolution.

It was used in the period of  in the period of 1900-1930.

It is based on the examination of the internal control structure of the enterprises.

It is a result of the widespread use of activity audit as a result of today’s developments in information technology and audit field.

It appeared after large-scale financial scandals encountered after the 2000s.

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Information risk reflects the possibility of making mistakes in decisions to be taken regarding the business.

Information risk reflects the possibility of  not to measure the success of using economic resources.

Information risk reflects the conflict of interest between the users of the financial statements and the company managers responsible for the preparation of the financial statements.

Information risk means increases in the number of information users.

Information risk reflects the need for accurate and reliable information.

Inherent risk

Control risk

Account risk

Business risk

Detection risk

The subject of independent audit is financial statements and footnotes prepared by the company.

The subject of independent audit is Generally Accepted Accounting Principles and Concepts (GAAP)

The subject of independent audit is Turkey Accounting Standards (TAS).

The subject of independent audit is The Generally Accepted Auditing Standards (GAAS).

The subject of independent audit is Generellay Accepted Accounting Principles and International Financial
Reporting Standards (IFRS)

I, II and III

I, II and IV

I, II, III and IV

I and III

I, III and IV

Interest of regulatory institutions

Being far from the information

Bias of the information provider

Large volume data

Complex accounting operations

To understand the business and the sector in which it operates

To compare business data with expected results determined by the auditor

To consider fraud risk throughout the entire audit work

To compare the data of the business with expected results

To assess the client’s business risk and to get to know
the business better.

Supervisory

Compliance 

Financial Statement

Internal

Optional

Institutionalism

Risk management

Written policies and procedures

Performance measurement

Collection of evidence

Generally Accepted Accounting Principles and Concepts (GAAP) and Turkey Accounting Standards (TAS)

The Generally Accepted Auditing Standards (GAAS)

The Generally Accepted Turkish Auditing Standards (GATAS)

Turkish Auditing Standards (TAS)

American Accounting Association (AAA)

Accepting the engagement and arrangement, Audit planning, Performing audit procedures, and Reporting of findings.

Accepting the engagement, Risk Assessment, Responding to the risk, and Reporting.

Accepting the engagement and arrangement, Risk assessment, Audit planning, and Reporting

Accepting the engagement and arrangement, Risk assessment, Audit planning, and Reporting of findings.

Risk Assessment, Responding to the risk, and Reporting.

Cutoff

Detail tie-In

Realizable Value

Rights and Obligations

Classification

Helps the management to increase their wealth with the scarce resources they have.

Helps the management to make predictions and analyses regarding the financial statements and to
make healthy future decisions.

Indicates whether the financial statements reflect the truth.

Helps business management and employees to prevent cheating.

Provides correct flow of information to management.

Control is the beginning of the audit or the activity that precedes the audit.

Control is the examination to find out the truth of something or whether things are being carried out well.

Control can be defined as an examination to find out the truth of something.

Control is to review, to examine again. It is mostly the examination of financial events and tax accounts.

Auditing is mostly used for the re-examination and control of financial events.