Ünite Sınavı Soruları

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

Which management assertion is the expression of ”transactions and events are recorded in appropriate accounts"?

I. Spreadsheet

II. Ledger

III. Accounting handbook

IV. Accountant's personal notes

V. Cost distributions

Which of the above are the examples of the audit evidence?

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

Which of the following evidence collection techniques is defined as the research and review of meaningful relationships that are considered to exist between the data in the financial statements?

Which of the following statements about the evidence to be collected by the auditor is correct?

In which case is the evidence considered objective?

Choose the option that completes the following statement correctly.

"The .......... is that a logical relationship can be established between the evidence to be collected and the purpose of the audit."

What is the basis of the independent audit process?

Which of the following is NOT one of the categories of supporting evidence?

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"?

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."

What does ISA stand for in the context of auditing?

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?

Choose the option that completes the following statement correctly.

".......... is the confirmation of arithmetic operations such as addition, subtraction, division and multiplication by the auditor."

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 of the following evidence collection techniques is the opposite of re-monitoring the recording system?

Which of the following types of evidence is for auditors to compare the data of the audited company with the data of previous years or the data of similar enterprises in the sector and to investigate the relationships between them?

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

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?