Audit test

Task 1
Question 1. What is audit?
a) state control;
b) public control;
c) financial control;
d) independent, non-departmental control.
Question 2. What is the main purpose of an audit?
a) give an auditor's opinion;
b) establish the reliability of the financial statements and the compliance of the transactions performed with regulatory enactments;
c) identify irregularities in accounting.
Question 3. What is a proactive audit?
a) an audit initiated by a government agency;
b) an audit initiated by an economic entity;
c) an audit initiated by the auditor.
Question 4. Determine from the list below the cases when the audit of financial statements is mandatory:
a) the amount of assets on the balance sheet exceeds the statutory minimum wage by 200000 times;
b) the profit of the organization exceeds 4 million rubles;
c) the balance sheet of the enterprise exceeds the statutory minimum wage by 400000 times;
d) the volume of proceeds from sales exceeds the statutory minimum wage by 500000 times;
e) the organization has the form of a closed joint stock company;
f) the authorized capital of the company exceeds 5 million rubles.
Question 5. Auditing organizations:
a) can provide services for the restoration of accounting, consulting and training;
b) can provide services only for the restoration of accounting;
c) cannot provide other services except audit.

Task 2
Question 1. Compliance with the principle of good faith:
a) Is a guarantee of error-free in audit activity:
b) Means the mandatory daily informing of the management of the audited entity by the auditor about the work done;
c) Implies the diligent and responsible attitude of the auditor to their work.
Question 2. The main purpose of internal audit is to:
a) Punish the perpetrators of abuse;
b) Help employees perform their functions more efficiently;
c) Express an opinion on the reliability of tax reporting.
Question 3. The relationship between the categories "audit" and "financial control" can be expressed by the following statement:
a) Audit and financial control - various ways of organizing checks on the compliance of financial and economic activities of economic entities with the requirements of the legislation;
b) Financial control can be carried out in the form of audits;
c) Financial control is one of the functions of audit.
Question 4. The purpose of an external audit is:
a) Establishing the reliability of the indicators of the financial (accounting) statements of the audited entities;
b) the interpretation of the indicators of the financial (accounting) statements of the audited persons in the auditor's report;
c) Expressing an opinion on the reliability of the indicators of the financial (accounting) statements of the audited entities.
Question 5. Mandatory audit is carried out:
a) In the cases established by the Federal Law "On Auditing";
b) At the direction of the Council for Auditing Activities under the Ministry of Finance of the Russian Federation;
c) Before taking out a bank loan.

Task 3
Question 1. The program for conducting qualified examinations for obtaining the qualification certificate of an auditor in the field of general audit includes a section on:
a) Fundamentals of criminal law;
b) Fundamentals of Statistics;
c) Fundamentals of legal regulation of property relations.
Question 2. When conducting an audit, auditing organizations and individual auditors are responsible for:
a) Elimination of unintentional and intentional distortions of the financial (accounting) statements of the audited entity;
b) Development of recommendations for organizing an effective mechanism to prevent the occurrence of intentional and unintentional distortions of the financial (accounting) statements of the audited entity:
c) financial (accounting) statements of the audited entity for the expression of an objective and reasonable opinion on the reliability of the financial (accounting) statements of the audited entity.
Question