Deneme Sınavı Soruları

I, II, IV

III, IV, V

I, III

II, IV, V

I, IV

because the auditing firm cannot advertise itself.

because it is risky otherwise.

because accuracy is the most important part of the process.

because otherwise the auditing firm cannot be independent.

because client secrecy is very important.

Inherent risk

Control risk

Detection risk

Acceptable audit risk

Account risk

I, II, III and IV

I, II and IV

I, III and IV

II and IV

III and IV

Detection risk

Business risk

Sampling risk

Non-sampling risk

Risk of material misstatement

 the level of materiality

highrisk areas

internal control

the provision of other services

places to visit

The auditor wishes to keep the AR level low.

The auditor wishes  to express an unqualified opinion.

A zero of AR means absolute (100%) assurance.

If AR is 2%, the confidence level of the audit is 98%.

Audit risk (AR) is the possibility of encountering significant misstatements in the financial statements.

I & II

I, II & IV

II & III

III & IV

I, II, III & IV

To understand the business and the sector
in which it operates

To reduce the number of detailed tests

To attract management’s attention to expected misstatements

To evaluate the sustainability (continuity) of the business

to recognize the relationship of business and fraud risks with the
financial statements

It consists of procedures that reflect the attitudes of the senior managers

It consists of partners regarding the internal control system and importance given to it

It has a widespread effect

Goals should be set in the context of an organizational strategy,

The culture and history of the organization directly affect the control environment

Only I

I and II

I and III

II and III

I, II and III

Controlled Dedection Risk

Planned Detection Risk

İnherent Risk

Audit Risk

Acceptable Audit Risk

compulsory audit and optional audit

Independent audit and financial statement audit 

compliance audit and internal audit.

Compliance Audit and Public Audit

Performance Audit and Operational Audit

I, II,III and IV

I, II, III and V

I, II, III, IV and V

II, III and IV

II, III, IV and V

Control is an issue that comes before the audit and should be considered more broadly.

While control is a continuous activity, the audit is carried out in a certain period. 

While the control is carried out simultaneously, the audit is retroactive. 

While mechanical tools can be used in the control, the audit is carried out by people.

While it is not necessary to be independent of the company in the audit, independence is essential in the control.