Deneme Sınavı Soruları

Which of the following types of auditing investigates whether the events that cause a value movement in the enterprise are reflected in the accounting records based on documents and whether the accounting is kept in accordance with the formal conditions of the generally accepted accounting principles?

Which International Standards for Auditing (ISA) relates to Going Concern?

Which of the following is not one of the steps to develop audit objectives?

What is an engagement quality control review?

Select the circumstances in which the matters shall not be described in the Key Audit Matters section of the auditor's report and the requirements in paragraphs 13-14 do not apply?

I. A matter giving rise to a modified opinion in accordance with ISA 705 (revised)

II. A material uncertainty related to events that create scepticism on the entity's ability to continue as a persistant concern in accordance with ISA 570.

III. A material uncertainty related to concerns that may cast significant doubt on the entity's ability to continue as a going concern in accordance with ISA 570. 

1. Basis for disclaimer of opinion,
2. Responsibilities of Management and Those Charged with Governance
3. Key Audit Matters 

Which of the above is one of the required items in an auditor’s report on financial statements of
a listed entity, if disclaimer of opinion has been decided by the auditor?

Which management assertion and audit objectives matches are related to whether recorded sales are for shipments made to non fictitious customers?

“Transactions and events have been recorded in the proper accounts”.

Which management assertion is described by the above sentence?

What is the basis of the independent audit process?

Fill in the blank

ISA 450 defines a misstatement as a difference between the ........of a reported financial statement item and the amount, classification, presentation or disclosure that is required for the item to be in accordance with the applicable financial reporting framework.

I.Amount

II. Classification

III. Presentation

IV. Disclosure

If an auditor wants to test monetary misstatements in the balances in the financial statements, which of the following analytical procedures will be used?

What does ISA stands for?

What does ISA stand for in the context of auditing?

Which of the following is the reason why the auditor
cannot guarantee 100% correctness of financial statements?

Which of the following is not among the objectives of the auditor to
benefit from ARPs?

I. Inherent Risk (IR)
II. Control Risk (CR)
III. Detection Risk (DR)

Which of the following is/are related to “risk of material misstatement” ?

 I. Control is an issue that comes before the audit and should be considered more broadly.
II. While control is a continuous activity, the audit is carried out in a certain period.
III. While the control is carried out simultaneously, the audit is retroactive.
IV. Control and the audit is carried out by people.
V. Independence is essential in control and the audit.

Which of the above are true about the differences between control and audit?

All of the following will cause to information risk except: