Final exam RFEI Audit Fundamentals of Auditing 150 c

Final exam RFEI “Audit. Fundamentals of Auditing ".
Answers to 120 questions are given, in the form of a table.
A separate file contains all the questions.
Questions for comparison:

1. Prerequisites for the emergence of audit in the 3rd century BC. served as:
a) the emergence of the first states;
b) the emergence of religions and religious movements;
c) development and deepening of knowledge in crop and livestock production.

2. The main reason for the emergence of audit is:
a) the need for independent control over the work of tax collectors;
b) the desire to appropriate the surplus revealed during the audit;
c) the need to issue an audit opinion based on the results of the audit.

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150. When checking the order of registration of primary documents of Melisa LLC, the auditor discovered a number of cash vouchers, in which the table cells were not filled, namely, the corresponding account and the amount were not indicated. Could such a violation affect the type of the auditor's report?
a) yes, if, as a result of the audit, the total number of violations exceeds the materiality level established by the auditors, regardless of whether the accountant will correct this error;
b) yes, any violation, even corrected before the end of the audit, affects the type of the issued audit report;
c) no, because violations in the preparation of primary documents do not affect the reliability of the accounting (financial) statements;
d) no, if the accountant enters the missing data into these cash outflow orders immediately after the auditor detects a violation.