Deneme Sınavı Soruları

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

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

Fill in the blank:

As per ISA 570 (para. A26), if the financial statements have been prepared using the going concern basis of accounting but, in the auditor’s judgment, management’s use of the going concern basis of accounting in the financial statements is inappropriate, the auditor expresses an ..............regardless of whether or not the financial statements include disclosure of the inappropriateness of management’s use of the going concern basis of accounting. 

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

Which of the following sampling risks is defined as "although the sample results chosen by the auditor indicate that there is no material error in the remaining accounts, there is a risk of material errors in the remaining accounts"?

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?

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?

What does ISA stand for in the context of auditing?

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

Which management assertion is described by the above sentence?

Which of the evidence collection techniques provide mathematical evidence and supporting oral evidence?

To obtain sufficient appropriate evidence to support a reduced assessment of control risk, the auditor (Arens, 2017b) does the following except ______________________________.

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 

 Which of the following is definition of information risk?

Which of the following is not one of the shortcomings of SMEs in Turkey for running Internal Control Systems?

I. Experienced team members should be involved in the assessment
II. Professional self-reliance
III. Professional skepticism
IV. Professional judgement

Which of the above are some of the requirements for success at the risk assessment phase?

Which of the following is not one of the sub-stages of the reporting stage?

The probability of an auditor to miss misstatements in the financial statements of the client’s business with the collected audit evidence (regarding the account balances) is called by which of the following?

Which of the following is not one of the audit techniques that the auditor benefits from when obtaining appropriate audit evidence?

Which of the following is not related to Control Environment?