Deneme Sınavı Soruları

In which case is the evidence considered objective?

Which of the folowing and ‘working papers’ are used interchangeably for the record of audit procedures performed, relevant audit evidence obtained, and conclusions the auditor reached?

1. Basis of the opinion
2. Material Uncertainty Related to Going Concern
3. Key Audit Matters (for Listed Entities)
4. Responsibilities of Management and Those Charged with Governance for the Financial Statements
5. Auditor’s Responsibilities for the Audit of the Financial Statements

Which of the above are used ONLY in reports expressing unmodified or adverse opinion?

Which International Standards for Auditing (ISA) relates to Subsequent Events?

1. The appropriateness of the selected accounting policies
2. The application of the selected accounting policies
3. The appropriateness or adequacy of disclosures in the financial statements

Which of the above may lead to a material misstatement of the financial statement? 

Which of the following opinions should be expressed when the auditor is unable to obtain sufficient appropriate audit evidence on which to base the opinion, and the auditor concludes that the possible effects on the financial statements of undetected misstatements, if any, could be both material and pervasive?

Considering appropriateness or adequacy of disclosures in the financial statements, which of the following is an example for material misstatements of a financial statement?

I.The financial statements do not include all of the disclosuresrequired by the applicable financial reporting framework.

II. The disclosures in the financial statements are not presented in accordance with the applicable financial reporting framework.

III.The financial statements do not provide the disclosures necessary to achieve fair presentation. 

What is a Management letter of representation?

I. Audit evidence obtained directly by the auditor is as reliable as the evidence obtained by inference.

II. Audit evidence obtained orally is more reliable than audit evidence obtained in physical form.

III. Audit evidence obtained orally is less reliable than audit evidence obtained in physical form.

IV. Audit evidence obtained directly by the auditor is more reliable than the evidence obtained indirectly.

V. Audit evidence obtained from electronic documents is as reliable as audit evidence obtained from the original. 

Which of the above is/are true?

Which of the following deals with the auditor’s responsibility to communicate key audit matters in the auditor’s report?

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?

What does an auditor do if   material misstatements have been detected in  the general evaluation?

1. Physical Examination and Counting
2. Arithmetic examination
3. Control of amount transfers
4. Inspection

Which of the above are examples of main audit procedures?

What is the minimum number of team members in an audit team?

Compulsory Audit is also known as ....

___________ audit is carried out in order to determine whether the activities or transactions of the enterprises comply with.

I. Planning will help the auditor gather sufficient and appropriate evidence to form an opinion
II. Planning will help the auditor perform the audit at an affordable cost.
III. Planning is a continuous and repetitive process.
IV. Planning will help the auditor avoid misunderstandings about the business
V. Planning is a one-time job

Which of the above can be said related to planning?