Deneme Sınavı Soruları

1. Limitations imposed by management
2. Circumstances beyond the control of the auditor
3. Circumstances relating to the nature or timing of the auditor’s work

In which of the above situations shall an auditor modify the opinion in the auditor’s report?

1. Develop appropriate tests of controls for all internal controls that are used to reduce the preliminary assessment of control risk below maximum.
2. Apply the transaction-related audit objectives to the class of transactions being tested, such as sales.
3. For potential types of misstatements related to each transaction-related audit objective, design appropriate substantive tests of transactions.
4. Identify key controls that should reduce control risk for each transaction-related audit objective.

In which of the following is the four-step approach to reduce assessed control risk given in correct order?

In which audit method all the records are thoroughly examined within a specific activity period?

Choose the appropriate options:

When the auditor modifies the opinion on the financial statements, the auditor shall, in addition to the specific elements:

I. Amend the heading “Basis for Opinion” required by paragraph 28 of ISA 700 (Revised) to “Basis for Qualified Opinion,” “Basis for Adverse Opinion,” or “Basis for Disclaimer of Opinion,” as appropriate

II.Amend the heading “Basis for Opinion” required by paragraph 28 of ISA 705 (Revised) to “Basis for Qualified Opinion,” “Basis for Adverse Opinion,” or “Basis for Disclaimer of Opinion,” as appropriate

III. Amend the heading “Basis for Opinion” required by paragraph 28 of ISA 450 (Revised) to “Basis for Qualified Opinion,” “Basis for Adverse Opinion,” or “Basis for Disclaimer of Opinion,” as appropriate; 

IV. Within this section, include a description of the matter giving rise to the modification 

V. Within this section, include the both new and old versions of the matter for comparison 

Choose the option that completes the following statement correctly.

".......... is an audit inquiry sent to the client’s attorneys in order to obtain or corroborate information about litigation, claims, and assessments."

Choose the option that completes the following statement correctly.

".......... are transactions and other pertinent events that occurred after the balance sheet date that affect the fair presentation or disclosure of the statements being audited."

Which of the following general balance-related audit objectives is about the agreement of inventory totals with the general ledger?

I. Net liability

II. Withdrawal of financial support

III. Inability to pay liabilities

IV. Ability to pay liabilities

V. Frequent replacement of key management 

Which of the above is/are the signs of going concern risks?

Which of the procedure considers the meaningful relationships between financial and non-financial data?

Choose the option that completes the following statement correctly.

"The .......... is that a logical relationship can be established between the evidence to be collected and the purpose of the audit."

Which of the following is NOT one of the categories of supporting evidence?

Choose the option that completes the following statement correctly.

".......... is obtained through the renewal of the process. It is the confirmation of the correctness of the calculations related to the subject they are investigating. "

Which of the following types of evidence is for auditors to compare the data of the audited company with the data of previous years or the data of similar enterprises in the sector and to investigate the relationships between them?

According to the independent audit definition the independent audit is based on predetermined criteria. Which of the following is the major predetermined criteria  which the auditors will evaluate the information?

Which of the following is one of the objectives of the auditor to
benefit from ARPs?

"Examples of the ------------------ process include ongoing evaluation
of the audit firm’s system of internal control, annual testing of quality control procedures and periodic inspection of at least one completed engagement." 

Which of the following terms could best complete the blank in the sentence above?

Which ethical requirement is violated by the audit firm if  information is disclosed  to third parties without proper and specific authority?

Which of the followings are types of Audit by Reason?