Deneme Sınavı Soruları

Which of the following is NOT one of the main evidence collection techniques?

 “They are the audit procedures testing for monetary misstatements to determine whether the six transaction related audit objectives have been satisfied for each class of transactions”.

Which term is described by the above sentence?

Choose the option that completes the following statement correctly.

".......... is a process designed to provide an objective evaluation, on or before the date of the auditor’s report, of the significant judgments the engagement team made and the conclusions it reached in formulating the auditor’s report."

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

1. Adverse opinion
2. Qualified opinion
3. Unqualified opinion
4. Disclaimer of opinion
5. Adverse qualified opinion

When the auditor modifies the audit opinion, which of the above headings should the auditor shall use? 

Which of the following defines a misstatement as a difference between the amount, classification, presentation, or disclosure 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?

Choose the option that completes the following statement correctly.

".......... are the research and review of meaningful relationships that are considered to exist between the data in the financial statements."

In Turkey, Independent Audit Regulation states that the audit institutions have to keep their commercial books, the audit reports issued and all documents related to the audit work and the quality control system for a period of how many years?

Choose the option that completes the following statement correctly.

".......... is any information, document and record used by the auditor to determine the degree of compliance of the audited information with the predetermined criteria."

I. Inquiry of management

II. Inquiry of the minutes of meetings

III. Reading minutes of meetings

IV. Inquiry of legal council

V. Recognition of legal council

Which of the above does an auditor conduct as a subsequent event after the balance sheet date?

Which of the following management assertions is tested only for income statement transactions?

Which of the following analytical procedures is conducted in order to estimate other data as a variable by considering some data belonging to the business?

I. To review some part of the audit work

II. To review the audit work as a whole.

III. To get certain assurances from the customer

IV. To eliminate the problems

V.  To check whether the corrections are appropriate. 

Which of the above are among the purposes of 'complete the audit' procedures?

___________ Audit is an audit made by companies or organizations of their own accord without any legal obligation.

Which of the following fundamental principles of ethics refer to being straightforward and honest in all professional and business relationships?

1. Inherent Risk
2. Sampling Risk
3. Control Risk

Which of the above components of audit risks are generated by the firm?

Which of the following is not one of the transaction-related audit objectives?

Which of the following terms is about the information used by the auditor in arriving at the conclusions on which the auditor’s opinion is based?

I. Control environment
II. Risk assessment
III. Control activities
IV. Information and communication
V. Monitoring activities

Which of the above are the components of internal control according to the COSO report?