Accounting test MEBIK
Replenishment date: 11.04.2018
Content: Audit test MEBIK solution 12.02.18.rar (273.07 KB)
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Description
Test
1. According to the Federal Law "On Auditing Activity" dated 7.08.2001, Audit is:
A. Checking the organization's annual accounts
B. Independent Review and Opinion on the Financial Statements of an Entity by a Designated Auditor, Subject to Rules Established by Law
B. Entrepreneurial activity on an independent audit of accounting and financial statements of an organization and individual entrepreneurs
D. Checking the correctness of filling in accounting documents
2. Unlike audit, audit:
A. Gives recommendations to the audited party to eliminate the existing deficiencies
B. Identifies specific perpetrators
B. Checks what violates the law
D. Appoints penalties for the guilty persons
3. Operational audit is
A. Verification of compliance in the economic system of the organization with the norms of legislative acts, instructions and rules that are prescribed to personnel
B. Checking the functioning of individual parts of the economic mechanism of the auditee
B. Audit to find out whether the information that is recorded and reported in the audited period is consistent
D. Checking the correctness of filling in the primary documentation
4. Audit for compliance is:
A. Verification of compliance in the economic system of the organization with the norms of legislative acts, instructions and rules that are prescribed to personnel
B. Checking the functioning of individual parts of the economic mechanism of the auditee
B. Audit to find out whether the information that is recorded and reported in the audited period is consistent
D. Checking the correctness of filling in the primary documentation
5. An audit of financial statements is:
A. Verification of compliance in the economic system of the organization with the norms of legislative acts, instructions and rules that are prescribed to personnel
B. Checking the functioning of individual parts of the economic mechanism of the auditee
B. Audit to find out whether the information that is recorded and reported in the audited period is consistent
D. Checking the correctness of filling in the primary documentation
6. External audit:
A. Conducted by employees of the organization
B. Conducted by external audit organizations or individual auditors
B. Carried out by higher authorities
D. Conducted by the internal control system
7. Confirmatory audit:
A. Orientation of the work of auditors to the objects of audit with the highest possible audit risks
B. Audit taking into account a preliminary assessment of the internal control system of an economic entity
B. Verification to confirm the accuracy of accounting data, documents and reports
D. Verification of compliance in the economic system of the organization with the norms of legislative acts, instructions and rules that are prescribed to personnel
8. System-oriented audit:
A. Orientation of the work of auditors to the objects of audit with the highest possible audit risks
B. Audit taking into account a preliminary assessment of the internal control system of an economic entity
B. Verification to confirm the accuracy of accounting data, documents and reports
D. Verification of compliance in the economic system of the organization with the norms of legislative acts, instructions and rules that are prescribed to personnel
9. Risk based audit:
A. Orientation of the work of auditors to the objects of audit with the highest possible audit risks
B. Audit taking into account a preliminary assessment of the internal control system of an economic entity
B. Verification of compliance in the economic system of the organization with the norms of legislative acts, instructions and rules that are prescribed to personnel
D. Verification to confirm the accuracy of accounting data, documents and reports
10. Initial audit:
A. An audit that has been conducted multiple times for a given customer by the same auditing entity
B. Conducted at the customer for the first time by this audit organization
B. Audit Conducted for the First Time in This Reporting Period
D. The audit, which is conducted for the first time in the organization
1. According to the Federal Law "On Auditing Activity" dated 7.08.2001, Audit is:
A. Checking the organization's annual accounts
B. Independent Review and Opinion on the Financial Statements of an Entity by a Designated Auditor, Subject to Rules Established by Law
B. Entrepreneurial activity on an independent audit of accounting and financial statements of an organization and individual entrepreneurs
D. Checking the correctness of filling in accounting documents
2. Unlike audit, audit:
A. Gives recommendations to the audited party to eliminate the existing deficiencies
B. Identifies specific perpetrators
B. Checks what violates the law
D. Appoints penalties for the guilty persons
3. Operational audit is
A. Verification of compliance in the economic system of the organization with the norms of legislative acts, instructions and rules that are prescribed to personnel
B. Checking the functioning of individual parts of the economic mechanism of the auditee
B. Audit to find out whether the information that is recorded and reported in the audited period is consistent
D. Checking the correctness of filling in the primary documentation
4. Audit for compliance is:
A. Verification of compliance in the economic system of the organization with the norms of legislative acts, instructions and rules that are prescribed to personnel
B. Checking the functioning of individual parts of the economic mechanism of the auditee
B. Audit to find out whether the information that is recorded and reported in the audited period is consistent
D. Checking the correctness of filling in the primary documentation
5. An audit of financial statements is:
A. Verification of compliance in the economic system of the organization with the norms of legislative acts, instructions and rules that are prescribed to personnel
B. Checking the functioning of individual parts of the economic mechanism of the auditee
B. Audit to find out whether the information that is recorded and reported in the audited period is consistent
D. Checking the correctness of filling in the primary documentation
6. External audit:
A. Conducted by employees of the organization
B. Conducted by external audit organizations or individual auditors
B. Carried out by higher authorities
D. Conducted by the internal control system
7. Confirmatory audit:
A. Orientation of the work of auditors to the objects of audit with the highest possible audit risks
B. Audit taking into account a preliminary assessment of the internal control system of an economic entity
B. Verification to confirm the accuracy of accounting data, documents and reports
D. Verification of compliance in the economic system of the organization with the norms of legislative acts, instructions and rules that are prescribed to personnel
8. System-oriented audit:
A. Orientation of the work of auditors to the objects of audit with the highest possible audit risks
B. Audit taking into account a preliminary assessment of the internal control system of an economic entity
B. Verification to confirm the accuracy of accounting data, documents and reports
D. Verification of compliance in the economic system of the organization with the norms of legislative acts, instructions and rules that are prescribed to personnel
9. Risk based audit:
A. Orientation of the work of auditors to the objects of audit with the highest possible audit risks
B. Audit taking into account a preliminary assessment of the internal control system of an economic entity
B. Verification of compliance in the economic system of the organization with the norms of legislative acts, instructions and rules that are prescribed to personnel
D. Verification to confirm the accuracy of accounting data, documents and reports
10. Initial audit:
A. An audit that has been conducted multiple times for a given customer by the same auditing entity
B. Conducted at the customer for the first time by this audit organization
B. Audit Conducted for the First Time in This Reporting Period
D. The audit, which is conducted for the first time in the organization
Additional Information
11. A statutory audit is carried out if the company has an organizational and legal form:A. Open Joint Stock Company
B. Closed Joint Stock Company
B. Limited Liability Company
D. Doesn't matter
12. What service is compatible with conducting a mandatory audit of an economic entity:
A. Bookkeeping
B. Recovery of accounting
B. Preparation of tax returns
D. Evaluation of investment projects
13. What service is incompatible with conducting a mandatory audit of an economic entity:
A. Bookkeeping
B. Accounting Consulting
B. Organization of accounting
D. Training of accounting personnel
14. An unquestionably positive auditor's report is an auditor's report, which is drawn up if:
A. An unconditional opinion cannot be drawn, but the obstacles to this are not material enough to draw up a negative auditor's opinion or refuse to draw up one
B. The financial statements reliably reflect his financial position, and the financial and business transactions performed by him basically comply with the regulations in force in the Russian Federation
B. The financial statements contain material distortions and may mislead the user of the financial statements or if the auditor has noted significant deviations in the accounting procedure from that provided for by regulatory enactments
D. The financial statements do not contain material distortions or if the auditor has noted insignificant deviations of the accounting procedure from that provided for by regulatory enactments
15. Negative auditor's report - an auditor's report, which is drawn up in the event that:
A. An unconditional opinion cannot be drawn, but the obstacles to this are not material enough to draw up a negative auditor's opinion or refuse to draw up one
B. The financial statements reliably reflect his financial position, and the financial and business transactions performed by him basically comply with the regulations in force in the Russian Federation
B. The financial statements contain material distortions and may mislead the user of the financial statements or if the auditor has noted significant deviations in the accounting procedure from that provided for by regulatory enactments
D. The financial statements do not contain material distortions or if the auditor has noted insignificant deviations of the accounting procedure from that provided for by regulatory enactments
16. A conditionally positive auditor's report is an auditor's report, which is drawn up if:
A. An unconditional opinion cannot be drawn, but the obstacles to this are not material enough to draw up a negative auditor's opinion or refuse to draw up one
B. The financial statements reliably reflect his financial position, and the financial and business transactions performed by him basically comply with the regulations in force in the Russian Federation
B. The financial statements contain material distortions and may mislead the user of the financial statements or if the auditor has noted significant deviations in the accounting procedure from that provided for by regulatory enactments
D. The financial statements do not contain material distortions or if the auditor has noted insignificant deviations of the accounting procedure from that provided for by regulatory enactments
17. Unintentional distortion of financial statements - distortion of financial statements:
A. As a result of deliberate actions or inaction of the personnel of an economic entity
B. As a result of unintentional actions or inaction of the personnel of the audited entity
B. Having significant
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