Deneme Sınavı Soruları

Choose the option that completes the following statement correctly.

"The evidence to be collected by the auditor is divided into two according to the source. These are evidence from the accounting records and ..........."

I. the information related to the rival firms.

II. issues that remain unsolved

III. modifications and additions to the financial statements

IV. the ways of increasing the liquidity capacity of the firm

V. significant internal control deficiencies

Which of the above does the auditor discuss once the audit phase is completed?

Which of the following is not one of audit tests to determine whether the financial statements are prepared fairly or not?

Which of the followings is NOT one of the management assertions related to account balances and related disclosures, at the period end?

Which of the following is NOT one of the four main phases in an audit process?

1. Know specific audit objectives for classes of transactions, accounts, and disclosures
2. Divide financial statements into cycles
3. Understand objectives and responsibilities for the audit
4. Know management assertions about financial statements
5. Know general audit objectives for classes of transactions, accounts, and disclosures

Which of the above is the first step to develop audit objectives?

Choose the option that completes the following statement correctly.

"A .......... is a written communication from the client to the auditor formalizing statements that the client has made about matters pertinent to the audit."

Which of the following should be expressed when the auditor, having obtained sufficient appropriate audit evidence, concludes that misstatements, individually or in the aggregate, are material, but not pervasive, to the financial statements?

The independent auditor should collect sufficient and appropriate ___________ by performing audit procedures.

Which of the following documents can be given as examples of the main working papers to be in the permanent file?

Which one of the following statement is not one of the deficiencies of the auditors?

Which of the following is NOT a part of final evaluation procedures auditors perform?

 I. They show the ways and methods to be followed to obtain audit evidence during the audit task.

II. They can be applied at different stages of the audit together or alone.

III. They consist of risk assessment procedures, tests of controls, substantive tests of transactions, substantive analytical procedures, and tests of details of balances.

Which term is described by the above sentences?

If the risk exists because of the the existence of related parties, foreign partners, complex agreements, what kind of risk is it regarded as?

Which of the following are related to scope in the creation of audit strategy ?

Which of the following trues about the “Systems Based Audit Approach”?

"Work is assigned to staff who have adequate technical training and proficiency."

Which human resource procedure expected from the firm is explained in the following sentence?

" _______________ is the maximum amount of misstatement that the auditor can accept."

Which of the following could best fill in the blank in the statement above?