Collection of tasks on the subject "Audit", the test, the number of questions - 160.
Task 1
Question 1. What is Latin meaning of the word - an audit?
1. Think
2. Read
3. hear
4. see
5. expression.
Question 2. Entrepreneurial activity independent audit of accounts and financial statements referred to ...
1. audit
2. Inspection
3. audit
4. control
5. Inventory.
Question 3. What is the main objective of the audit?
1. The definition of the strategy of the firm
2. The issuance of the initial data
3. The determination of the amount of initial investment
4. The expression of an opinion on the financial statements and compliance of accounting procedures with the legislation of the Russian Federation
5. The correct answer is 1.3.
Question 4. Which of the services are the audit?
1. The issuance of the license
2. Accounting and tax consulting
3. accounting
4. The correct answer is 2.3
5. The correct answer is 1.2
Question 5. What is meant by audit-related services?
1. The preparation of financial (accounting)
2. The development and analysis of investment projects
3. The accounting automation
4. The correct answer is 1,2,3
5. revision.
Task 2
Question 1: When was the Code of Ethics for auditors in the country?
1. 1990
2. 1996
3. 1998
4. 2000
5. 2001
Question 2. What are the ethical standards of professional conduct independent auditors?
1. Independence
2. Honesty
3. impartiality
4. professional competence
5. All of the above.
Question 3. Auditors may not use customer information ....
1. to capitalize
2. for the benefit of a third party
3. To the detriment of the customer
4. The right 1,2,3
5. control.
Question 4. What organizational and legal form could be set up auditing organization?
1. JSC
2. State Enterprise
3. Unitary Enterprise
4. The individual entrepreneur
5. to any legal organizational form, except for the public company.
Question 5. What types of audits performed by specialized audit firms?
1. Insurance audit
2. bank audits
3. printing activity
4. The correct answer is 1.2
5. or audits, or training, or just restore the account.
Activity 3
Question 1: Who are the users of financial statements?
1. The shareholders, founders and owners of the company
2. creditors
3. Investors
4. The Ministry of Finance
5. The correct answer is 1,2,3.
Question 2. Uniform Requirements for exercise of auditing activities are called ...
1. Regulations (standards)
2. Regulation
3. Laws
4. Notifications
5. Order.
Question 3. How many rules (standards) adopted at the beginning of 2003.
1. 4
2. 3
3. 6
4. 5
5. 2.
Question 4: What is the essence of auditing standards?
1. provide control
2. provide high quality
3. To facilitate the implementation of new scientific achievements
4. The correct answer is 1.2
5. The correct answer is 2.3
Question 5. Depending on the status of the auditor performing audit procedures, isolated ....
1. compulsory or voluntary audit
2. External and internal audit
3. The financial and administrative
4. Initial and periodic
5. confirmation.
Task 4
Question 1: What is an audit of the management control of the company?
1. external audit
2. The internal audit
3. Periodic
4. confirmation
5. original.
Question 2. What is the main task of the external audit?
1. The needs of administration
2. express their opinion for the needs of third parties
Question 3 .. What is the main difference between the external audit of the internal audit?
1. internal audit consulting on a wide range of issues, external audit is conducted within the organization
2. The external audit covers the verification of financial statements, internal audit - verification of compliance with procedures and norms
3. The internal audit is carried out within the organization at the request of the initiative and its management, and on its behalf, while the external audit involves responsibility and accountability to the groups, the parties with respect to the organization
4. The external audit is carried out only on foreign trade, internal audit covers all other issues
5. there is no right answer.
Question 4. The definition of the concept is given below? "Highly qualified specialists in the field of accounting, control and analysis of production and financial activities of various economic entities having the appropriate licenses to conduct this activity."
1. Audit
2. auditors
3. auditing
4. Audit
5. Accounting.
Question 5. The auditor is guided in its activities?
1. The laws, regulations (standards), its commercial interest
2. The act of tax inspection
3. labor legislation
4. The normative reference books on accounting and commercial interests of the customer
5. Civil Code and data reporting customer.
Task 5
Question 1. Which organizations are subject to mandatory annual audit?
1. company, whose annual revenue from the sale of 400 000 SMIC
2. The open joint stock companies, regardless of the number of shareholders and share capital
3. The non-budgetary funds, sources of funds which are compulsory education deductions businesses and individuals
4. The correct answer is 2.3
5. The correct answer is 1.2.
Question 2. What organizations requires special care audit?
1. The joint-stock association
2. The business structures
3. disreputable
4. highly leveraged funds
5. with a large proportion of fixed assets.
Question 3. How do you think, why you have adopted voluntary audit?
1. State-owned enterprises, becoming a joint-stock companies, lost control
2. The accounting staff turnover
3. The low-skilled accounting personnel at some firms
4. The correct answer is 1,2,3
5. there is no right answer.
Question 4: What are the issues of audit firms can not choose their own tools and techniques in their work?
1. The planning and documentation of audit
2. The compilation of working documents of the auditor
3. drawing up of an audit report
4. internal management
5. The correct answer is 1,2,3.
Question 5. What are the requirements for applicants for a qualifying certificate of the auditor?
1. The existence of a document of higher economic or legal education
2. The availability of part-time work for economic or legal profession for at least 3 years
3. The availability of secondary education and work for at least 2 years
4. The chief accountant for 5 years
5. True 1.2.
Task 6
Question 1. How many stages in the audit?
1. 2
2. 3
3. 5
4. 4
5. 6.
etc.
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