Audit test

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Description

Collection of tasks for the discipline "Audit"

Task 1

Question 1. What does the word “audit” mean in translation from Latin?

1. Think

2.read

3.Hear

4.see

5. express your opinion.

Question 2. Entrepreneurial activities for an independent audit of accounting and financial reporting are called ...

1.review

2.checking

3.audit

4.control

5. inventory.

Question 3. What is the main purpose of the audit?

1.determining the strategy of the firm

2. issuance of initial data

3.determination of the value of the initial investment

4.expression of an opinion on the reliability of financial statements and compliance of the accounting procedure with the legislation of the Russian Federation

5. Answers 1,3 are correct.

Question 4. Which of the services are audit?

1. issuance of a license

2.accounting and tax consulting

3.keeping accounting

4.the answers are correct 2.3

5.the answers are correct 1.2

Question 5. What is meant by audit-related services?

1.preparation of financial (accounting) statements

2.development and analysis of investment projects

3.Automation of accounting

4.the answers are correct 1,2,3

5. revision.

Task 2

Question 1. When was the Code of Professional Ethics for Auditors adopted in our country?

1 g

2 g

3 g

4 g

5

Question 2. What are the ethical standards of professional conduct of independent auditors?

1.independence

2. honesty

3.objectivity

4.professional competence

5. all of the above.

Question 3. Auditors are not entitled to use information about the client….

1.for your own benefit

2.for the benefit of a third party

3.to the detriment of the interests of the client

4. true 1,2,3

5. for control.

Question 4. In what organizational and legal form can be created an audit organization?

1. AO

2. state enterprise

3. unitary enterprise

4.Individual entrepreneur

5. in any organizational and legal form, with the exception of an open joint stock company.

Question 5. What types of audit are performed by specialized audit firms?

1.insurance audit

2.bank audit

3.Printing activity

4.the answers are correct 1,2

5. or audits, or training, or only restoration of accounting.

Task 3

Question 1. Who is the user of the financial statements?

1. shareholders, founders and owners of the enterprise

2.creditors

3.investors

4. Ministry of Finance

5. Answers 1,2,3 are correct.

Question 2. Uniform requirements for the procedure for the implementation of audit activities are called ...

1. Rules (standards)

2. Provisions

3. Laws

4. Notifications

5. Orders.

Question 3. How many rules (standards) were adopted at the beginning of 2003?

1

2

3

4

5.

Question 4. What is the essence of auditing standards?

1.provide control

2.Provide high quality

3.Promote the introduction of new scientific achievements

4.the answers are correct 1,2

5.the answers are correct 2,3

Question 5. Depending on the status of the auditor performing audit procedures, there are,….

1.mandatory or proactive audit

2.external and internal audit

3.financial and managerial

4.initial and periodic

5. confirming.

Task 4

Question 1. What audit is part of the management control at the enterprise?

1.external audit

2.internal audit

3.periodic

4.confirming

5. initial.

Vopr

Additional Information

Assignment13

Question 1. What are the objectives of the auditor when planning materiality?

1.Calculate the maximum level of total error that can be made in the financial statements so that it continues to be reliable

2.determine the scope of the audit by specifying the sample size

3.calculate liquidity

4.calculate solvency

5. 1,2 is true.

Question 2. In what case is it necessary to revise the planned value of materiality?

1.if significant errors are found

2.facts have become known that can affect the planned value of the entity

3.increased audit time

4. 1,2 are true

5. 1,3 is true.

Question 3. Those errors that in accounting and reporting call into question the reliability and objectivity of all reporting information, refer to errors ....

1.first level

2.second level third level

3.to the third level

4.not refer to anywhere

5. to the fourth level.

Question 4. The main stages of the practical application of materiality are:

1.preliminary calculation of the maximum allowable amount of errors and omissions for the tested object

2.distribution of the total value of the maximum allowable sum of errors and gaps between elements within the tested object

3.determination, on the basis of testing of accounting and reporting data, of the actual value of the errors and omissions made for individual elements

4.generalization of the actual amount of errors and omissions and comparison of the maximum permissible amount of errors and omissions with the actually established one, the final conclusion

5. all of the above.

Question 5. What are the names of errors related to the first level of materiality?

1.material

2. intangible

3.absolute

4. relative

5. arithmetic.

Task 14

Question 1. Using the data in Table 1, calculate the limits of the maximum allowable amount of errors and omissions for the client's reporting.

Name of criteria
The amount indicated in the reporting
Minimum border
Maximum border

%
Amount, thousand rubles
%
Amount, thousand rubles

Balance sheet profit
68320
6

10

Current assets
16346
3

5

Current liabilities
57315
5

10

Choose the correct answer from the proposed option:

1.

Minimum border
Maximum border

%
Amount, thousand rubles
%
Amount, thousand rubles

6
3915,3
10
6832

3
490,38
5
817,3

5
2865,75
10
5731,5

2.

Minimum border
Maximum border

%
Amount, thousand rubles
%
Amount, thousand rubles

6
3688,4
10
8312,4

3
325,1
5
524,4

5
2784,0
10
6344,1

3

Minimum border
Maximum border

%
Amount, thousand rubles
%
Amount, thousand rubles

6
3959,1
10
7918,2

3
460,5
5
767,5

5
2906,6
10
5813,2

4

Minimum border
Maximum border

%
Amount, thousand rubles
%
Amount, thousand rubles

6
1439,1
10
53,64,1

3
520,6
5
854,3

5
1936,7
10
6321,5

5

Minimum border
Maximum border

%
Amount, thousand rubles
%
Amount, thousand rubles

6
3321,9
10
3687,5

3
125,9
5
6452,1

5
3692,3
10
643,6

Question 2. Using the data obtained in solving the previous problem, determine the reliability and objectivity of the client's reporting, if the total amount of the actual error in the balance sheet profit amounted to 4815 thousand rubles.

1.the data of the statement on the balance sheet profit of the enterprise are reliable

2.the data of the statement on the balance sheet profit of the enterprise are questioned

3.It is impossible to determine from the received data

4.This method does not give complete confidence in the correctness of the result obtained.

5. there is no correct answer.

Question 3. What information is needed to assess the effectiveness of internal audit?

1.degree of independence of the auditorium