Audıtıng (ENG)
Deneme Sınavı Soruları
- 20 soru
- Cevap anahtarı açık: çöz, sonucunu gör
- 1
To obtain sufficient appropriate evidence to support a reduced assessment of control risk, the auditor (Arens, 2017b) does the following except ______________________________.
- 2
What is going concern assumption?
- 3
Which of the following evidence collection techniques is the opposite of re-monitoring the recording system?
- 4
What does an auditor do if material misstatements have been detected in the general evaluation?
- 5
Fill in the blank:
As per ISA 570 (para. A26), 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, the auditor expresses an ..............regardless of whether or not the financial statements include disclosure of the inappropriateness of management’s use of the going concern basis of accounting.
- 6
- Physical Examination and Counting
- Arithmetic examination
- Control of amount transfers
- Inspection
Which of the above are examples of main audit procedures?
- 7
Which of the following opinion would an auditor express 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?
- 8
What is the time period for keeping all documents related to the audit work according to Independent Audit Regulation in Turkey?
- 9
Which of the following deals with the auditor’s responsibility to communicate key audit matters in the auditor’s report?
- 10
Which of the following sampling risks is defined as "although the sample results chosen by the auditor indicate that there is no material error in the remaining accounts, there is a risk of material errors in the remaining accounts"?
- 11
Which International Standards for Auditing (ISA) requires the auditor’s report to be dated no earlier than the date on which the auditor has obtained sufficient appropriate evidence on which to base the auditor’s opinion on the financial statements?
- 12
Which of the following is not one of the general transaction-related audit objectives?
- 13
I. Audit evidence is the information used by the auditor.
II. Audit evidence helps auditor reach conclusion.
III. Audit evidence forms the basis of the financial statement.
IV. Audit evidence defines auditor's personal opinion.
Which of the information above is true about audit evidence?
- 14
Which of the following is implemented to assess the overall reasonableness of transactions and balances?
- 15
Which of the following statements about the distinction between control and audit is not true?
- 16
Which of the following is an external information user?
- 17
All of the followings are benefits of independent audit except:
- 18
Which of the following differs between Control and Audit?
- 19
Which of the following auditors are the auditors who are included in the organization chart of the
organization they are affiliated with and operate directly under the board of directors or under the general
manager? - 20
- preparation of the audit plan
- the evaluation of the audit evidence obtained,
- forming an audit opinion
- understanding of the client firm’s business and industry
- preparation of the audit report
Which of the above are among the actions to be taken in the risk assessment phase of risk-based approach to auditing?